Montgomery, Inc. makes two models of its product: Basic and Deluxe. The total estimated manufacturing overhead costs are $64,200. Additional estimates include: Basic Deluxe Direct materials cost per unit $250 $290 Direct labor cost per unit $125 $140 Number of units 240 units 600 units The firm uses direct labor costs to allocate manufacturing overhead. Calculate the predetermined overhead rate. (Round your answer to two decimal places.) A. 56.32% of DL cost B. 29.23% of DL cost C.27.44% of DL cost D. 191.07% of DL cost