Sheppard Manufacturing Uses Departmental Cost Driver Rates to Allocate Manufacturing

Sheppard Manufacturing uses departmental cost driver rates to allocate manufacturing overhead costs to products. Manufacturing overhead costs are allocated on the basis of machine hours in the Machining Department and on the basis of direct labor hours in the Assembly Department. At the beginning of 2011, the following estimates were provided for the coming year: The accounting records of the company show the following data for Job #316:
-For the Machining Department,what is the annual manufacturing overhead cost driver rate?

A) $4.00 per machine hour
B) $4.20 per machine hour
C) $4.67 per machine hour
D) $5.25 per machine hour