Ken believes his company's overhead costs are driven (affected) by the number of direct labor hours because the production process is very lab intensive During the period, the company produced 5, 700 units of Product A requiring a tota1 of 870 labor hours and 3.200 units of Product B requiting a total of 270 labor hours What allocation rate should be used if the company incurs overhead costs of $30.780? $2700 pet labor hour $3 46 per unit $35 38 per labor hour for Product A and $114 per labor horn for Product B None of these