Kirsten believes her company's overhead costs are driven $($affected$)$ by the number of direct labor hours because the production process is very labor intensive. During the period, the company produced $4,400$ units of Product A requiring a total of $740$ labor hours and $1,900$ units of Product B requiring a total of $140$ labor hours. What allocation rate should be used if the company incurs overhead costs of $$12,320?$