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 5,300 units of Product A requiring a total of 830 labor hours and 2,800 units of Product B requiring a total of 230 labor hours. Compute the allocation rate that should be used if the company incurs overhead costs of $24,380. YOU MUST SHOW YOUR WORK