Kasio Electronics has two production departments: Department A and Department B. The following data is available.
			Department A			Department B
Budgeted overhead costs			$230,000			$156,000
Budgeted Direct Labor hours			7,000			9,000
Budgeted Machine hours			800			1,500
Overhead cost in Department A is allocated using a plantwide overhead rate with direct labor hours as the cost allocation base. The overhead cost allocation rate in department A is closest to:

		$24.13
		$55.14
		$167.83
		$29.49
		$482.50