Camm 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: Forming Assembly TotalEstimated total machine-hours (MHs) 3,000 2,000 5000 Estimated total fixed manufacturing- overhead cost $12,600 $4,600 $17,200 Estimated variable manufacturing- overhead cost per MH $1.70 $2.50 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 ____.