Sky High Company has two departments, X and Y. The following estimates are for the coming year: X Y Direct manufacturing laborminushours X:30,000 Y:50,000 Machinehours X:50,000 Y:30,000 Manufacturing overhead X:$180,000 Y:$360,000 A single indirectcost rate based on direct manufacturing laborminushours for the entire plant is ________.

A. $12.00 per direct laborhour B.$19.20 per direct laborhour C. $9.60 per direct laborhour D. $6.75 per direct laborhour