Bauer Manufacturing uses departmental cost driver rates to allocate manufacturing overhead costs to products. Manufacturing overhead costs are allocated on the basis of machineminushours in the Machining Department and on the basis of direct laborminushours in the Assembly Department. At the beginning of 2018, the following estimates were provided for the coming year: Machining Assembly Direct laborminushours 40 comma 000 40 comma 000 Machineminushours 50 comma 000 20 comma 000 Direct labor costs $ 500 comma 000 $ 800 comma 000 Manufacturing overhead costs $ 280 comma 000 $ 360 comma 000 The accounting records of the company show the following data for Job #316: Machining Assembly Direct laborminushours 120 50 Machineminushours 45 5 Direct material cost $ 400 $ 100 Direct labor cost $ 250 $ 350 For Bauer Manufacturing, what is the annual manufacturing overhead costminusallocation rate for the Machining Department?