Kelsh Company uses a predetermined overhead rate based on machine hours to apply manufacturing overhead to jobs. The company has provided the following estimated costs for next year: Direct materials $10,000 Direct labour 30,000 Sales commissions 40,000 Salary of production supervisor 20,000 Indirect materials 4,000 --vertising expenses 3,000 r-nt on factory equipment 10,000 Kelsh estimates that 5,000 direct labour hours and 10,000 machine hours will be worked during the year. What will be the predetermined overhead rate per hour?