Cost estimates for X Company in 2023 are: Selling costs $4,379 Factory supervisor salary 4,590 Factory equipment rental 4,621 Advertising costs 4,550 Direct labor 4,833 Direct materials 5,668 Factory supplies Legal department costs Miscellaneous overhead Purchasing department costs 5,133 4,729 4,998 4,612 The company uses a single-driver overhead cost allocation system with machine hours as the single driver; estimated machine hours in 2023 are 29,595. What will the numerator of the 2023 single driver allocation rate be? OA: $8,969 B: $9,862 C: $18,270 OD: $19,342 OE: $29,843| F: $48,113