Consider the following information attributed to the material management department Budgeted usage of materials - handing labor - hours 3,500 Budgeted cost pools: Fixed costs $164,500 Variable costs $126,000(3,500 hours $36 per hour) The company uses the single - rate method to allocale support costs to the Machining and Assembly Departments. Assuming that the actual hours tracked in the Machining and Assimbly department are 400 for the month, what would be the allocation rate and how much cost would be allocated to the Machining and Assembly Departmert for the operations of the month? (Round fir answers to the nearest dollar.) A. $36 an hour for a total of $14,400 B. $36 an hour for a total of $33,200 C. $726 an hour for a total of $83 D. $83 an hour for a total of $33.200