Bella, Inc. manufactures two kinds of bagstotes and satchels. The company allocates manufacturing overhead using a single plantwide rate with direct labor cost as the allocation base. Estimated overhead costs for the year are $24,000. Additional estimated information is given below. Direct materials cost per unit Direct labor cost per unit Number of units Totes $35 $50 500 Satchels $40 $61 380 Calculate the predetermined overhead allocation rate. (Round your answer to two decimal places.) A. 96.00% B. 49.81% C. 1.36% D. 96.58% Carlos Naturals manufactures bulk quantities of cleaning fluids. The company currently sells 900 containers a month at a sales price of $26 per unit. The addition of a new disinfectant will result in a sales price of $28 per unit for the improved product. It would cost a total of $4,200 per month to make the alteration. Operating income would A. increase by $4,200 OB. decline by $2,400 O C. decline by $23,400 OD. increase by $2,400