Columbus Company provides the following ABC costing information: Activities Labor Gas Invoices Total costs Total Costs $376,000 $6,000 $130,000 $512,000 Activity. - cost drivers 8,000 hours 3,000 gallons 6,500 invoices The above activities used by their three departments are: Labor Lawn Department 2,900 hours 1,800 gallons Bush Department 1,300 hours 900 gallons Plowing Department 3,800 hours 300 gallons Gas O A. $17.00 per hour O B. $47.00 per hour O C. $64.00 per hour O D. $29.26 per hour Invoices 1,500 invoices 400 invoices 4,600 invoices If labor hours are used to allocate the non- labor, overhead costs, what is the overhead allocation rate