Bob Burgers allocates manufacturing overhead to jobs based on machine hours. The company has the following estimated costs for the upcoming year: Direct materials used $50,800 Direct labor costs $70,900 Wages of factory janitors $40,000 Sales supervisor salary $52,000 Utilities for factory $16,900 Rent on factory building $13,800 Advertising expense $5,130 The company estimates that 2,020 direct labor hours will be worked in the upcoming year, while 1,200 machine hours will be used during the year. The predetermined manufacturing overhead rate per machine hour will be (Round your answer to the nearest cent.) A. $207.94. B. $58.92. C. $106.53. D. $25.58