Ratzan Corporation uses a predetermined overhead rate based on machine hours to apply manufacturing overhead to jobs. The Corporation has provided the following estimated costs for the next year Direct labor $15,750 Factory Supervisor Salary: $71000 Indirect Materials: 512,100 Factory rent $54.900 Factory is: $14,000 Direct Materals. 578.970 Depreciation on Factory equipment$17,000 Batran estimates that 5.000 machine hours will be worked during the the predetermined overhead tate per machine hour will be