Jones Company has 2 manufacturing departments, K and Q. Total Factory overhead is $850,000. Department K is allocated $200,000 and the remainder to Department Q. Dept K will use 3,800 Direct Labor hours and Dept Q will use 6,200 DL hours for a total of 10,000 dlh at a total cost of $500,000 ($50/hr). What is the Department Overhead Allocation Rate for Departments K and Q, respectively?

A) $77.88 and $98.67

B) $88.50 and $112.80

C) $102.63 and $154.84

D) $52.63 and $104.84