The following information relates to the Moonie Park Manufacturing Company for the year 2012.

Plant capacity

Normal level of production

Budgeted level of production

Budgeted manufacturing overhead

Actual manufacturing overhead for the month of Actual machine hours used for February 2012

480,000 machine hours 432,000 machine hours 360,000 machine hours $2,160,000

$175,000 35,000

Calculate the predetermined overhead rates per machine hour based on practical capacity, normal capacity and budgeted capacity respectively.