For 2018, Rest - Well Bedding uses machine - hours as the only overhead cost-allocation base. The direct cost rate is $4.00 per unit. The selling price of the product is $18.00. The estimated manufacturing overhead costs are $120,000 and estimated 20,000 machine hours. The actual manufacturing overhead costs are $180,000 and actual machine hours are 30,000. Using job costing, the 2018 actual indirect - cost rate is O A. $6.00 per machine - hour OB. $9.00 per machine-hour OC. $4.00 per machine - hour OD. $8.00 per machine - hour