Direct materiala used Direct labor costs Salary of factory supervisor Zanny Moldings has the following estimated costs for the upcoming year: $25,800 $62,900 $37,400 Advertising expense $34,000 $22,400 $5,300 $9,000 Heating and lighting costs for factory Depreciation on factory equipment Sales commissions t The company estimates that 1,800 direct labor hours will be worked in the upcoming year, while 2.200 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.) OA. $30, OB. $49. OC. $89. OD. $13.