Digital Underground Company has the following estimated costs for the upcoming year. Direct labor costs $63.000 Direct materials used $25,700 Salary of factory supervisor $37,500 Sales commissions S8.100 Heating and lighting costs for factory $23.000 Depreciation on factory equipment S5.500 Advertising expense $33,500 The company estimates that 2,100 direct labor hours will be worked in the upcoming year, while 2.800 machine hours will be used during the year. The predetermined manufacturing overhead rate per direct labor hour is closest to (Round your answer to the nearest whole dollar.) O A. $31. OB. $30. O c. $51. OD. $93. Time Remaining: 01:00:43 Next