Gardner Machine Shop estimates manufacturing overhead costs for the coming year at $303,000. The manufacturing overhead costs will be allocated based on direct labor hours. Gardner estimates 6000 direct labor hours for the coming year. In January, Gardner completed Job A33, which used 50 machine hours and 24 direct labor hours. What was the amount of manufacturing overhead allocated to Job A33? (Round any intermediate calculations to the nearest cent, and your final answer to the nearest dollar.) A) $3737 B) $6060 C) $1212 D) $2525 Arabica Manufacturing uses a predetermined overhead allocation rate based on the number of machine hours. At the beginning of the year, it estimated total manufacturing overhead costs to be $1,010,000, total number of direct labor hours to be 5000, and total number of machine hours to be 25,000 hours. What was the predetermined overhead allocation rate? (Round your answer to the nearest cent.) A) $33.67 per direct labor hour B) $202.00 per machine hour C) $40.40 per machine hour D) $50.50 per direct labor hour