Bella, Inc. manufactures two kinds of bags - totes and satchels. The company allocates manufacturing overhead using a single plantwide rate with direct labor cost as the allocation base. Estimated overhead costs for the year are \\( \\$ 24,750 \\). Additional estimated information is given below. Calculate the predetermined overhead allocation rate. (Round your answer to two decimal places.) A. \1.54 B. \88.11 C. \91.64 D. \48.75