QUESTION: if labor hours are used to allocate the non-labor, overhead costs, what is the overhead allocation rate? (Round the final calculation to the nearest cent? )

Columbus Company provides the following ABC costing information: Activities Total Costs Activity - cost drivers Labor $460,000 10,000 hours Gas $30,000 5,000 gallons Invoices $110,000 5,500 invoices Total costs $600,000 The cbove activitas used by their three departments are: Lawn Department Bush Department Plowing Department Labor 3,000 hours 1,500 hours 5,500 hours Gas 1,700 gallons 900 gallons 2,400 gallons Invoices 1,100 invoices 100 invoices 4,300 invoices A. $60.00 per hour OB. $29.27 per hour C. $14.00 per hour D. $46.00 per hour