Sky High Company has two departments, X and Y. The following estimates are for the coming year: 20,000 Direct manufacturing labor-hours Machine-hours Manufacturing overhead A single indirect-cost rate based on direct manufacturing labor-hours for the entire plant is 30,000 0.000 20,000 $300,000 $330,000 A. $27.50 per direct labor-hour dB. $12.60 per direct labor-hour C. $16.50 per direct labor-hour D. $25.00 per direct labor-hour