From the following details provided by Green, Inc., calculate the predetermined overhead allocation rate, using direct labor hours as the allocation base. First Quarter 15,000 $45 Second Quarter 18,000 $45 Third Fourth Quarter Quarter 21,000 24,000 $45 $45 Budgeted production units Variable overhead cost per unit Fixed overhead costs: Depreciation Rent Direct Labor Hours $3,000 $5,000 12,500 $3,000 $5,750 14,500 $3,000 $6,250 17,200 $3,000 $7,250 12,800 Green, Inc. Manufacturing Overhead Budget For the Year Ended December 31, 20XX First Quarter Second Third Fourth Quarter Quarter Quarter 15,000 24,000 Budgeted units to be produced VOH* cost per unit 18,000 $451 21,000 $45 $45 $675,000 $810,000 $945,000 $1,080,000 Budgeted VOH Budgeted FOH** Depreciation Rent $3,000 5.000 $3,000 5,750 $3,000 6,250 $3,000 7.250 $8,000 $8,750 $9,250 $10,250 Total budgeted FOH Budgeted manufacturing overhead costs $683,000 $818,750 $954,250 $1,090,250 O A. $19.13 O B. $54.64 OC. $56.47 CA21