Baker Co. has two departments (Processing and Packaging) and uses a job order costing system. Baker applies overhead in Processing based on machine hours and on direct labor cost in Packaging. The following information is available for July: Processing Packaging Machine hours 2500 1000 Direct labor cost $44500 $23000 Applied overhead $55000 $51750 Refer to Baker Co. What is the overhead application rate for Packaging? A) $23.00 B) $51.75 C) $2.25 D) $0.44