Sky High Company has two departments, X and Y. The following estimates are for the coming year. Direct manufacturing labor-hours Machine-hours Manufacturing overhead Y 30,000 50,000 $180,000 50,000 30,000 $360,000 A single indirect-cost rate based on direct manufacturing labor-hours for the entire plant is A. $19.20 per direct labor-hour B. $9.60 per direct labor-hour C. $8.75 per direct labor-hour D. $12.00 per direct labor-hour