Devon, Inc. uses job order costing and had the following estimates for this year: $20,000 direct labor costs $303,000 manufacturing overhead costs 7,000 direct labor hours 12,000 machine hours What is the predetermined overhead allocation rate if the firm assigns overhead costs based on direct labor hours? (Round answer to the nearest cent.) O A $25.25 OB. $43.29 C. $1.71 OD. $15.95