5/ Brenda's Bakery has two departments, baking and frosting. Brenda's has the following costs and resource usage in each of her departments:

Brenda's Baking Overhead Costs and Resource usage by Department

Departments	Baking	Frosting
Overhead Costs	$150,000	$70,000
Direct Labor Hours	900	3,500
Machine Hours	3,000	1,000

If Brenda uses a departmental rate to allocate overhead and the Baking department allocates based on Machine Hours, what is the overhead allocation rate for the Baking Department (round to the nearest whole dollar)?

Group of answer choices

$38/MH

$167/MH

$50/MH

$70/MH