Sp X Company has the following estimated cats for 2020: Direct material Direct labor Factory supplies Factory maintenance Ad eine Factory rent Sales Factory insurance $63.500 23.100 21.200 30,300 46. 41.500 40.000 59.600 X Company estimates that direct labor lors for the year will be 1800, and machines will be operated for 64.000 hours. If overlad is allowed on the basis of direct Inbor bonis, what will the 2020 verhead rate be 2. NO $14.73 BO $48.41 CO 851.211 DO 867 EO S81.78 FO 5106.97