A radial tire manufacturer produces products in two departments - Divisions A and B. The company uses separate predetermined overhead allocation rates for each department to allocate its overhead. Divisions A and B have estimated manufacturing overhead costs of $150,000 and $360,000, respectively. Division A uses machine hours as the allocation base, and Division B uses direct labor hours as the allocation base. The total estimated machine hours were 30,000 , and direct labor hours were 20,000 for the year. Calculate the departmental predetermined overhead allocation rates. (Round your answer to the nearest cent.) A. Division A-\$12.00, Division B- $7.50 B. Division A $7.50, Division B$12.00 C. Division A- $5.00, Division B- $18.00 D. Division A-\$18.00, Division B- $5.00