Sandra is working on the budgeted fixed$-$MOH rate for the upcoming year. Her company has recently purchased some new equipment to increase its capacity. If all resources are in place and everything runs perfectly, the production department can generate $570$ units per hour, $24$ hours a day, $365$ days a year. More realistically, however, the plant will shut down completely for $10$ full days a year to observe national holidays, while maintenance and other down time will consume $2$ hours of each day, with output being closer to $460$ units per hour. Calculate Sandra's theoretical and practical capacity for next year. If budgeted fixed$-$MOH costs are expected to be $$3,000,000,$ what will the fixed$-$MOH rate be for the theoretical level? The practical level?