Tune Town Company in debating the use of direct labor cont or direct labot hours as the cost allocation beste for allocating manufacturing overhead. The following information is available for the most recent year; Actual direct labor hours 232.800 Estimated direct labor hours 250.000 Actual manufacturing overhead costs $376,500 Estimated manufacturing overhead costs $426,300 Actual direct labor cost $465,100 Estimated direct labor con 5500, 300 Tune Town Company uses direct labor hours as the location base, what would the predetermined manufacturing overhead rote be? (Round your answer to the nearestent O A 5162 per direct labor hour OB. 51.83 per direct laber hour OC 50.85 per direct labor hour OD $1.7 per direct labor hour