Bella, Inc. manulactures 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. Calculate the predetermined overhead allocation rate. (Round your answer to two decimal places.) A. 49.64% B. 1.43% C. 91.62% D. 92.32%