Bauer Manufacturing Uses Departmental Cost Driver Rates to Allocate Manufacturing

Bauer 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 2018, the following estimates were provided for the coming year:

The accounting records of the company show the following data for Job #316:

For Bauer Manufacturing, what is the annual manufacturing overhead cost-allocation rate for the Machining Department?

A) $3.00
B) $6.00
C) $5.00
D) $15.00