4) Oscar, Inc., a manufacturer of gift articles, uses a single plantwide rate to allocate indirect costs with machine hours as the allocation base. Estimated overhead costs for the year are $7,000,000. Estimated machine hours are 25,000. During the year, the actual machine hours used were 43,000. Calculate the predetermined overhead allocation rate. (Round your answer to the nearest dollar) (10 Points) A) $163 B) $109 C) $280 D) $82