ABC Inc. is developing departmental manufacturing overhead application rates for the company's manufacturing departments. The budgeted costs and hours for each department for the period are shown below. Also shown, are the actual costs and hours for Job #$1.$

$\backslash$table$[[,$Departments,$\backslash$table$[[$Company$-$wide$],[$Total$]]],[,,$ept A$,$Dept B$],[$Direct materials,$$,20,000$$$,2,000$$$,22,000],[$Direct labor,,$10,000,7,500,17,500],[$Indirect materials,,$1,000$$$,1,000$$$,2,000],[$Indirect labor,,$18,000,5,000,23,000],[$Factory manager's salaries,,$5,000,5,000,10,000],[$Factory rent,,$6,000,2,500,8,500],[$Repairs and maintenance,,$15,000,3,000,18,000],[$Total budgeted costs,$$,75,000$$$,26,0\mathrm{.}00$$$,101,000],[$Total machine hours for the period,,$1,000,500,1,500],[$Actual Costs recorded for Job #$1$:$,,,,],[$Direct materials needed for Job #$1,$$$,2,000$$$,200$$$,2,200],[$Direct labor needed for Job #$1,$$$,400$$$,150$$$,550],[$Actual machine hours for Job #$1,,30,40,70]]$

Calculate a company$-$wide predetermined overhead rate based on machine hours.