Kasio Electronics has two production departments: Department A and Department B. The following data is available. Budgeted overhead costs Budgeted Direct Labor hours Budgeted Machine hours Department A $450,000 8,500 800 Department B $650,000 9,000 1,500 Overhead cost in Department A is allocated using a plantwide overhead rate with machine hours as the cost allocation base. The overhead cost allocation rate in department A is closest to: A. $478.26 B. $62.86 O C. $48.39 D. $129.41 O E. $1,375.00