Haddows, Inc. completed Job GH6 last month. The cost details of GH6 are shown below. Direct labor cost Direct materials cost Direct labor hours Predetermined overhead allocation rate per direct labor hour Number of units of finished product $2,220 $89 7 hours $71 30 Calculate the cost per unit of the finished product of Job GH6. (Round your answer to the nearest cent.) A. $93.53 B. $586.00 C. $90.57 OD. $19.53 Treasurers, Inc., a manufacturer of gift articles, uses a single plantwide rate to allocate indirect costs with machine hours as the allocation base. Estimated overhead costs for the year are $7,600,000. Estimated machine hours are 25,000. During the year, the actual machine hours used were 46,000. Calculate the predetermined overhead allocation rate. O A. $304 B. $101 C. $165 D. $117