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 plant $-$ wide 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, $$3,418,800$ is associated with the Medium Bag line, and $$2,459,200$ 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 plant $-$ wide manufacturing overhead rate would be closest to

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

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

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

D$.$ $$55\mathrm{.}25$ per machine hour.