Columbus Company provides the following ABC costing information: Activities Total Costs Activity-cost drivers Labor $420,000 10,000 hours Gas $24,000 3000 gallons Invoices $56,000 3500 invoices Total costs $500,000 The above activities used by their three departments are: Lawn Department Bush Department Plowing Department Labor 2900 hours 1500 hours 5600 hours Gas 1700 gallons 900 gallons 400 gallons Invoices 1200 invoices 100 invoices 2200 invoices If labor hours are used to allocate the non-labor, overhead costs, what is the overhead allocation rate? $30.30 per hour $8.00 per hour $42.00 per hour $50.00 per hour