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Rosemary Corporation uses direct-labor hours to allocate their manufacturing overhead cost with capacity-based method. The following data is given Cost of idle capacity Estimated direct labor hours (expected usage) Estimated direct labor hours at capacity $100,000 20,000 25,000 If the company uses the traditional method (or absorption costing based method), how much would have been its predetermined overhead rate? A. $25.00 per DLH B. 20.00 per DLH C. 16.00 per DLH D. 5.00 per DLH