Devon, Inc. uses job order costing and had the following estimates for this year: $750,000 of direct labor costs $550,000 of manufacturing overhead costs 18,000 direct labor hours 7,000 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.) A. $107.14 . $30.56 C. $78.57 D. $1.36