ZamTech Moldings allocates manufacturing overhead to jobs based on machine hours. The company has the following estimated costs for the upcoming year:Direct materials used $25,000, Direct labour costs $62,000, Salary of factory supervisor $41,000, Advertising expense $33,000, Heating and lighting costs for factory $21,000, Depreciation on factory equipment $9,000, Sales commissions $8,000. The company estimates that 1,800 direct labour hours will be worked in the upcoming year, while 2,000 machine hours will be used during the year. The predetermined indirect allocation rate per machine hour is closest to