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 $ 1,832,550 $ 1,819,600 84,000 87,700 $ 774,000 $ 858,125 114,000 120,600 What is the predetermined factory overhead rate per machine hour? N