Tote's Gloves utilizes job order costing for production of work gloves. Each division establishes its own estimates regarding overhead which are as follows: Total estimated overhead Total estimated machine hours Division A $96,000 24,000 $370,000 Division B $258,000 12,000 $322,500 Total estimated direct labor costs If Division A allocates overhead on the basis of machine hours, and Division B allocates overhead as a percentage of direct labor costs, what would the predetermined overhead rate be for each division? CO Division A: $4.00 per machine hour; Division B: 80% of direct labor costs Division A: $4.00 per machine hour; Division B: 125% of direct labor costs Division A: $0.25 per machine hour, Division B: 125% of labor costs Division A: $0.25 per machine hour; Division B: 80% of direct labor costs 0000