For $2018,$ ABC Co$.$ uses machine$-$hours as the only overhead cost$-$allocation base. The direct

cost rate is $$8\mathrm{.}00$ per unit. The selling price of the product is $$25\mathrm{.}00.$ The estimated

manufacturing overhead costs are $$320,000$ and estimated $50,000$ machine hours. The

actual manufacturing overhead costs are $$360,000$ and actual machine hours are $55,000.$

Using job costing, the $2018$ actual indirect$-$cost rate is

$$6\mathrm{.}40$ per machine$-$hour

$$9\mathrm{.}85$ per machine$-$hour

$$6\mathrm{.}55$ per machine$-$hour

$$7\mathrm{.}20$ per machine$-$hour