Aaron, Inc. estimates direct labor costs and manufacturing overhead costs for the coming year to be $$750,000$ and $$530,000,$ respectively. Aaron allocates overhead costs based on machine hours. The estimated total labor hours and machine hours for the coming year are $17,000$ hours and $6,000$ hours, respectively. What is the predetermined overhead allocation rate? $($Round your answer to the nearest cent.$)$

A$.$ $$1\mathrm{.}42$ per labor hour

B$.$ $$31\mathrm{.}18$ per labor hour

C$.$ $$125\mathrm{.}00$ per machine hour

D$.$ $$88\mathrm{.}33$ per machine hour