Fenway Telcom has three divisions, commercial, retail, and consumer, that share the common costs of the company's computer server network. The annual common costs are $3,762,000. You have been provided with the following information for the upcoming year:

Connections Time on Network (hours)

Commercial 49,500 39,600

Retail 66,000 49,500

Consumer 82,500 108,900

What is the allocation rate for the upcoming year, assuming Fenway Telcom uses the single-rate method and allocates common costs based on the time on the network?

A-$76.00.

B-$9.50.

C-$95.00.

D-$19.00.