Tungsten, Inc. manufactures both normal and premium tube lights. The company allocates manufacturing overhead using a single plantwide rate with machine hours as the allocation base. Estimated overhead costs for the year are $108,000. Additional estimated information is given below. Machine hours (MHr) Direct materials Normal 25,000 $55,000 Premium 37,000 $460,000 Calculate the predetermined overhead allocation rate. (Round your answer to the nearest cent.) A. $1.74 per machine hour B. $4.32 per direct labor hour C. $0.21 per direct labor hour D. $2.92 per machine hour ...