Reamer Corporation uses a predetermined overhead rate based on machine-hours to apply manufacturing overhead to jobs. The Corporation has provided the following estimated costs for next year: 
Reamer estimates that 500 direct labor-hours and 1,000 machine-hours will be worked during the year. The predetermined overhead rate per hour will be:
Definitions:
Instinctive
Behavior that is innate and hardwired in an organism, often performed without being learned.
Self-awareness
Self-awareness is the conscious knowledge of one's own character, feelings, motives, and desires, enabling introspection and recognition of one's own emotional state.
Drive
A natural, genetically programmed impulse to achieve an objective or fulfill a desire.
Stomach Contractions
Physical movements of the stomach muscles that aid in the digestion process.
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