The following information is available for the Classic Kitchen Company which produces two types of coffee makers. Type 1 Type 2 Total Sales volume (units) 300 400 700 Revenue $70,000 $78,000 $148,000 Variable costs Direct materials $6,000 $8,000 $14,000 Direct labor $15,000 $20,000 $35,000 Contribution margin $49,000 $50,000 $99,000 Fixed costs Manufacturing $30,000 Administrative $20,000 Profit before taxes $49,000 Management feels that the fixed manufacturing costs should be allocated based on direct labor costs and fixed administrative costs should be allocated based on units sold. The rate at which fixed manufacturing costs which should be allocated is: (rounded) a)$1.42 per direct labor dollar b) $0.857 per direct labor dollar c) $42.85 per direct labor dollar d) $28.571 per direct labor dollar