Bella, Inc. manufactures two kinds of bagstotes 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 $24,250. Additional estimated information is given below. Direct materials cost per unit Direct labor cost per unit Number of units Totes S33 $55 530 Satchels $45 S60 350 Calculate the predetermined overhead allocation rate. (Round your answer to two decimal places.) ... O A. 1.37% OB. 86.6% O C. 83.19% O D. 48.35%