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 $106,000. Additional estimated information is given below Machine hours (MHr) Direct materials Normal Premium 35,000 $52,000 $480,000 23,000 Calculate the predetermined overhead allocation rate. (Round your answer to the nearest cent.) OA. $1.83 per machine hour O B. $0.20 per direct labor hour O C. $3.03 per machine hour OD. $4.61 per direct labor hour