Rule Company has two departments: Machining and Assembly. The following estimates are for the comming year:

	Machining	Assembly
Direct Labor Hours	30,000	40,000
Machine hurs	150,000	200,000
Manufacuring overhead costs	600,000	800,000

A single predetermined manufacturing cost driver rate based on total plant direct labor hours is:

A) 20 per direct labor hour

B) 4 per direct labor hour

C) 40 Per direct labor hour

D) 10 per direct labor hour