Tristar Manufacturing produces two types of battery-operated toy soldiers: infantry and special forces. The soldiers are produced by using one continuous process. Four activities have been identified: machining, setups, receiving, and packing. Resource drivers have been used to assign costs to each activity. The overhead activities, their costs, and the other related data are as follows:

Product Machine hour Set up Receiving Order Packing Order
Infantry 20,000 300 900 1,600
Special Force 20,000 100 100 800
Cost 80,000 24,000 18,000 30,000

During the month, 150, 000 infantry and 25,000 special forces were produced. Direct manufacturing costs were $1.50 for the infantry soldiers and $2.50 for special forces. The selling price of the respective units was $4.00 and $7.50. Tristar does not keep any inventory but uses a JIT order system.

Calculate the total overhead assigned to each product by using only machine hours to calculate a plantwide (single) rate.