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 $50,900 Direct labor costs $70,000 Wages of factory janitors $40,000 Sales supervisor salary $51,800 Utilities for factory $16,500 Rent on factory building $13,800 Advertising expense $5,260 The company estimates that 1,980 direct labor hours will be worked in the upcoming year, while 1,200 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. $35.51. B. $41.46. C. $125.38. D. $64.32