Question 11 4 pts Arabica Manufacturing uses a predetermined overhead allocation rate based on the number of machine hours. At the beginning of the year, it estimated total manufacturing overhead costs to be $1,010,000, total number of direct labor hours to be 5000, and total number of machine hours to be 25,000 hours. The actual overhead manufacturing costs at the end of the year totaled $990,000. What was the predetermined overhead allocation rate? (Round your answer to the nearest cent.) $202.00 per direct labor hour $50.50 per direct labor hour $39.60 per machine hour $40.40 per machine hour