KC Manufacturing uses job costing. Its annual estimated manufacturing overhead and machine hours (the allocation base) were $120,000 and 2.400 hours, respectively. Job #06-07 was completed in July and incurred direct materials $4,800, direct labor $3,400, and 85 machine hours. Which is the correct OH rate? $45 per direct Labor dollar $50 per machine hour cannot be determined $35 per direct Labor hour