The B-side Company allocates manufacturing overhead to jobs based on direct labor hours. The company has the following estimated costs for the upcoming year: Direct materials used Direct labor costs Wages of factory janitors Sales supervisor salary Utilities for factory Rent on factory building Advertising expense $50,800 $70,100 $39,600 $52,000 $17,000 $13,100 $5,160 The company estimates that 2,290 direct labor hours will be worked in the upcoming year, while 1,100 machine hours will be used during the year. The predetermined manufacturing overhead rate per direct labor hour will be (Round your answer to the nearest cent.) A. $35.85. B. $108.19. C. $30.44. D. $55.40.