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 $102,000. Additional estimated information is given below Normal Premium Machine hours (MAP) 24,000 45,000 Direct materials $55,000 $440,000 Calculate the predetermined overhead allocation rate. (Round your answer to the nearest cent.) A $4.25 per direct labor hour OB. $1.48 per machine hour OC. $2.27 per machine hour OD. $0.21 per direct labor hour