The following information is available pertaining to the Production Division of Clarkson Enterprises:

Assembly Dept. Finishing Dept. Total

Overhead costs $$7,500$ $$22,500$ $$30,000$

Direct labor hours $7,5002,50010,000$

Machine hours $2,5007,50010,000$

Production information pertaining to Job $4$X$5$:

Assembly Dept. Finishing Dept. Total

Prime costs $$1,250$ $$0$ $$1,250$

Direct labor hours $2500250$

Machine hours $000$

Units produced $5000500$

What is the overhead rate for the Finishing Department based on machine hours?

a$.$ $$3\mathrm{.}00$

b$.$ $$2\mathrm{.}25$

c$.$ $$1\mathrm{.}00$

d$.$ $$9\mathrm{.}00$