Sheffield Ltd. manufactures industrial kitchen equipments. Sheffield uses a normal job-costing system to allocate manufacturing overhead cost, based on the machine hours. The selected account balances are as follows: January 1 December 31 Direct materials $68,000 $53,000 Work-in-process 22,000 32,000 Finished goods 47,000 25,000 Direct manufacturing labour 131,000 Indirect manufacturing labour 52,000 Factory Insurance 8,000 Factory Utilities Factory Maintenance Depreciation-Machine 33,000 24,000 22,080 The budgeted manufacturing overhead costs and machine hours were $125,860 and 5,800 hours. The actual machine hours worked was 5,700 hours. (a) Calculate the budgeted overhead rate per machine hour and the actual overhead rate per machine hour? (Round answers