Can corporation has two manufacturing departments-forming and assembly the company used the following data at the beginning of the year to calculate predetermined overhead rates estimated total machine-hours (MHs) 3,000 forming assembly 2,000 total 5,000 estimated total fixed manufacturing overhead cost 12,600 forming 4,600 assembly 17,200 total estimated variable manufacturing overhead cost per MH 1.70 forming 2.50 assembly assume that the company uses departmental predetermined overhead rates with machine- hours as the allocation base in both departments the departmental predetermined overhead rate in the assembly department is closest to