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 $52 800 Direct labor costs $72 900 Wages of factory janitors $42 100 Salos supervisor salary $53,200 Utilities for factory $18.900 Ront on factory building $15 900 Advertising expense $7,980 The company estimates that 1.850 direct labor hours will be worked in the upcoming year, while 1,000 machine hours will be used during the year. The predetermined manufacturing overhead rate per machine hour will be $263.78 $76.90 $34.80 $138.08