Cooper's Bags Company manufactures cloth grocery bags to be sold to grocery stores and other retailers. Cooper's Bags Company sells the bags in cases of $1,000$ bags. The bags come in three sizes:

Large, Medium, and Small. Currently, Cooper's Bags Company uses a single plantwide overhead rate to allocate its $$8,088,000$ of annual manufacturing overhead. Of this amount, $$2,210,000$ is associated with

the Large Bag line, $$3,418,800$ is associated with the Medium Bag line, and $$2,459,000$ is associated with the Small Bag line. Cooper's Bags Company is currently running a total of $40,000$ machine hours:

$13,000$ in the Large Bag line, $15,400$ in the Medium Bag line, and $11,600$ in the Small Bag line. Cooper's Bags Company uses machine hours as the cost driver for manufacturing overhead costs.

The departmental manufacturing overhead rate for the Small Bag line would be closest to

A$.$ $$222\mathrm{.}00$ per machine hour.

B$.$ $$202\mathrm{.}20$ per machine hour.

C$.$ $$212\mathrm{.}00$ per machine hour.

D$.$ $$170\mathrm{.}00$ per machine hour.