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 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? O A. $17.00 per hour O B. $47.00 per hour O C. $64.00 per hour OD. $29.26 per hour