Please use the case below to answer questions $6-10.$

SPECLE Inc. manufactures three products; A$,$ B and C$.$ Specle currently uses absorption costing system. Fixed production overheads are currently absorbed on the basis of machine hours. They are now looking to allocate costs using activity$-$based costing system.

Further information for year $2024$ are given below:

Product A

Product B

Product C

Selling price per unit $()$

$100$

$80$

$68$

Annual production and sales volume $($units$)$

$10,000$

$15,000$

$20,000$

Direct materials needed to make one unit $($at $5$ per unit of material$)$

$10$

$8$

$5$

Direct labour hours per unit $($at $9\mathrm{.}50$ per hour$)$

$0\mathrm{.}01$

$0\mathrm{.}08$

$0\mathrm{.}02$

Machine hours required to make $20$ units

$10$

$8$

$15$

Number of inspections

$40$

$40$

$80$

Number of set ups per annum

$100$

$50$

$12$

Number of purchase orders per annum

$20$

$17$

$10$

Production overhead costs consist of: $$

Machine set up costs $500,000$

Inspection costs $336,500$

Material ordering costs $385,500$

Total $1,222,000$

Question $6$: Using absorption costing system, what is the overhead absorption rate per machine hour in $?$