The following information has been gathered for Foxmoor Industries for its fiscal year ending December 31: Estimated factory overhead costs Actual factory overhead costs Estimated labor hours Actual labor hours Estimated labor costs Actual labor costs Estimated machine hours Actual machine hours $1,590,750 $1,788,400 58,000 61,700 $ 761,000 $ 845,125 101,000 107,600 What is the predetermined factory overhead rate per machine hour