Use the information below to answer the following question(s) .Data Source Media manufactures cassettes and CDs in separate divisions utilizing one plant location.The following data have been prepared for review. 
-What is the total cost per hour of use for the CD Division assuming the budgeted rate is used for variable costs and practical capacity is the allocation base for fixed costs?
Definitions:
Simplify
To reduce a mathematical expression or equation to its simplest form by performing all operations and simplifying all terms.
Evaluate
To calculate the numerical value of an expression, equation, or function when certain values are known or substituted for variables.
Simplify
To reduce a mathematical expression to its simplest form by performing operations and combining like terms.
Evaluate
The process of calculating the value of an expression.
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