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 Direct labor costs Wages of factory janitors Sales supervisor salary Utilities for factory Rent on factory building Advertising expense $50,700 $70.800 $40.000 $51,100 $16,800 $13.800 S5880 The company estimates that 1740 direct labor hours will be worked in the upcoming year, while 1000 machine hours will be used during the year. The predetermined manufacturing overhead rate per machine hour will be O $70.60 O $30.60 O $127.58 O $249.08