Digital Underground Company has the following estimated costs for the upcoming year: Direct labor costs Direct materials used Salary of factory supervisor Sales commissions Heating and lighting costs for factory Depreciation on factory equipment Advertising expense $62,700 $25,900 $38,000 $8,600 $22,100 $5,500 $33,700 The company estimates that 2,400 direct labor hours will be worked in the upcoming year, while 2,900 machine hours will be used during the year. The predetermined manufacturing overhead rate per machine hour is closest to (Round your answer to the nearest whole dollar.) A. $68. B. $26. C. $10. D. $23.