The hourly rate for a certain work centre is to be determined based on the following data: direct labour rate = $15.00/hr; applicable factory overhead rate on labour = 35%; capital investment in machine = $200,000; service life of the machine = 5 years; rate of return = 15%; salvage value in 5 years = zero; and the applicable factory overhead rate on the machine = 40%. The work centre will be operated two 8-hour shifts, 250 days per year. (a) Determine the appropriate hourly rate for the work centre. (b) If the workload for the cell can only justify a one-shift operation, determine the appropriate hourly rate for the work centre.