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 Norma Premium 27,000 50,000 $57,000 $460,000 Calculate the predetermined overhead allocation rate. (Round your answer to the nearest cent.) OA. $2.12 per machine hour B. $3.93 per direct labor hour C. $0.21 per direct labor hour $1.38 per machine hour D