1. help me

Bella, Inc manufactures two kinds of bags - totes and satchels. The company allocatos manufacturing overhead using a single plantwide rate with direct labor cost as the allocation base. Estimated overhead costs for the year are $26,000 Additional estimated information is given below. Satchels Direct materials cost per unit $32 $44 Direct labor cost per unit Totes $52 540 $62 400 Number of units Calculate the predetermined overhead allocation rate (Round your answer to two decimal places.) OA 95.38% OB. 49.17% OC. 1.49% D. 92 59%