For 2018, Rest - Well Bedding uses machine - hours as the only overhead cost - allocation base. The direct cost rate is $6.00 per unit. The selling price of the product is $19.00. The estimated manufacturing overhead costs are $180,000 and estimated 25,000 machine hours. The actual manufacturing overhead costs are $200,000 and actual machine hours are 40,000. Using job costing, the 2018 actual indirect - cost rate is A. $5.00 per machine - hour B. $5.50 per machine - hour C. $4.50 per machine - hour D. $8.00 per machine - hour