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Zanny Mouldings has the following estimated costs for the year ahead: Directly used materials $25,100 Direct labor costs $62,300 factory chief salary $37,800 Ad spend

Zanny Mouldings has the following estimated costs for the year ahead:

Directly used materials

$25,100


Direct labor costs

$62,300


factory chief salary

$37,800


Ad spend

34.000 $


Heating and lighting costs for the factory

$22,900


Depreciation of factory equipment

$5,900


Sales commissions

$8,300


The company estimates that while the direct working hours will be worked next year, 2.100 machine hours will be used throughout the year. 

What is the predetermined production overhead rate per machine hour?

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