machine hours and $20,000$ machine hours are estimated for the next year. What is the predetermined factory overhead rate for Department B$?$

Multiple Choice

$$28\mathrm{.}00$ per direct labor hour.

$$4\mathrm{.}50$ per machine hour.

$$3\mathrm{.}50$ per machine hour.

$$17\mathrm{.}50$ per direct labor hour.

$$14\mathrm{.}00$ per machine hour.