Alaskan Pattern Company makes dressmakers' patterns using a machine that stamps the pattern outline onto tissue paper. The stamping center produced 40,000 patterns in August, with a machine time per pattern of 20 seconds. Annual budgeted cell conversion costs were as follows: Maintenance and supplies $1, 650,000 Depreciation 700,000 Supporting labor 825,000 Total $3, 175,000 Alaskan planned 2, 500 total machine hours for the year. Calculate Alaskan's budgeted cell conversion cost rate for the year