Laura has decided to try and calculate her Manufacturing Overhead (MOH) allocation with a departmental rate rather than using a plant-wide rate. She works for Wildhorse, Inc., a factory that produces seashell-themed keychains. She is looking at the costs derived from the production department and the department's total budgeted costs include: Factory Utilities, \$63690; Factory Supervisor Salaries, \$100500; Assembly Line Worker Wages, \$287000; Maintenance Wages, \$30000; Seashells, \$17000; Metal for Keychains, \$6000; and Factory Depreciation, \$55500. What is the budgeted departmental MOH rate based on Direct Labor (DL) cost? A) \$ $.65 B) $10.65 C) $0.23 D) $0.87