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 $30$ seconds. Annual budgeted cell conversion costs were as follows:

Maintenance and supplies

$$1,650,000$

Depreciation

$700,000$

Supporting labor

$845,000$

Total

$$3,195,000$

$$

Alaskan planned $2,500$ total machine hours for the year.

Compute Alaskan's budgeted cell conversion cost rate for the year.