'Hare Sisters Manufacturing uses job costin direct labor hours as the allocation base. This cost was$420,000, actual direct labor b costing and applies overhe ois ebor ho actual direct labor hours were 20 .0 using a normal cow and ated overhead cost is $400 Maaheallocationimated direct labor hours bdrectlabor hours are 25,000 as0 and es ored bhr hu .scn c at,000, and a ng vytem This period actual overheas direct labor ts cost was What is the overhead allocation rat a $21/hour b$10hour c. $16/hour d $18/hour