Custom Engines Company has the following estimated costs for the upcoming year: Direct labor costs $62,200 Direct materials used $25.900 Salary of factory supervisor $37,600 Sales commissions $8,000 Heating and lighting costs for factory $22.000 Depreciation on factory equipment $5,600 Advertising expense $33,800 The company estimates that 2.200 direct labor hours will be worked in the upcoming year, while 2.600 machine hours will be used during the year. The predetermined manufacturing overhead rate per machine hour is closest to (Round your final answer to the nearest whole dollar.) O A. $25. OB. $11. O C. $28. OD. $75