For 2018, rest-well bedding uses machine-hours as the only overhead cost-allocation base. the direct cost rate is $6.00 per unit. the selling price of the product is $21.00. the estimated manufacturing overhead costs are $275,000 and estimated 40,000 machine hours. the actual manufacturing overhead costs are $350,000 and actual machine hours are 50,000. using job costing, the 2018 actual indirect-cost rate is
a. $8.50 per machine-hour
b. $8.75 per machine-hour
c. $7.00 per machine-hour
d. $5.50 per machine-hour