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 900 bags. The bags come in threesizes: Large,Medium, and Small.Currently, Cooper's Bags Company uses a single plantwide overhead rate to allocate its$8,597,000 of annual manufacturing overhead. Of thisamount, $2,270,000 is associated with the Large Bagline, $3,420,000 is associated with the Medium Bagline, and$2,907,000 is associated with the Small Bag line.Cooper's Bags Company is currently running a total of35,000 machinehours: 12,100 in the Large Bagline, 14,500 in the Medium Bagline, and 8400 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.

$245.63 per machine hour.

B.

$235.86 per machine hour.

C.

$187.60 per machine hour.

D.

$346.07 per machine hour.