Penny company allocates manufacturing overhead to jobs based on machine hours. The company has the following estimated costs for the upcoming year

Direct Materials used= $50,000

Direct labour costs=$70,000

Wages of factory janitors=$35,000

Sales supervisor salary=$51,000

Utilities for factory=17,000

Rent on factory building=12,000

Advertising expense=$5,000

The company estimates that $1,600 direct labour hours will be worked in the upcoming year while 1,000 machine hours will be used during the year

At Penny Company the predetermined manufacturing overhead rate per direct labour hour will be

A)$50

B)$75

C)$150

D)$40

need help as soon as possible please