Bob Burgers allocates manufacturing overhead to jobs based on machine hours. The company has the following estimated costs for the upcorming year Direct materials used $50,000 Direct labor costs Wages of factory janitors Sales supervisor salary Utilities for factory Rent on factory building Advertising expense S70,400 $39,500 $51.500 $16,100 $13 800 $5,830 The company estimates that 2,080 direct labor hours will be worked in the upcoming year, whiis 1,600 machine hours will be used during tha year The predetermined manufacturing overhead rate per machine hour vill be (Round your answer to the nearest cent. O A. $154.46. O B. $18.69 OC. $7921. O D. $43 38