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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 $9,000,000. Estimated machine hours are 24,000. During the year, the actual machine hours used were 43,000 Calculate the predetermined overhead allocation rate (Round your answer to the nearest dollar) O A. $95 OB. $375 OC. $170 D. $209