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 $25,250 Additional estimated information is given below Direct materials cost per unit Direct labor cost per unit Number of units Totes Satchels $44 $61 360 $34 $51 520 Calculate the predetermined overhead allocation rate. (Round your answer to two decimal places.) OA. . OC. 95.21% 52.08% 1.42% D. 86.97%