Bob Burgers allocates manufacturing overhead to jobs based on direct labor hours. The company has the following estimated costs for the upcoming year: Direct materials used $50.600 Direct labor costs $70.700 Wages of factory janitors $39,500 Sales supervisor salary $51.600 Utilities for factory $17,000 Rent on factory building $13.500 Advertising expense S5210 The company estimates that 2280 direct labor hours will be worked in the upcoming year, while 1900 machine hours will be used during the year. The predetermined manufacturing overhead rate per direct labor hour will be O $36.01 O $30.70 O $55.62 O $108.82