Viva Company has annual budgeted machine hours of 16,000; budgeted direct labor hours of 35,000; budgeted direct labor cost of $480,000 and budgeted manufacturing overhead of $564,000. Actual manufacturing overhead costs for the month of June were $53,000 and the actual direct labor rate was $21.50 per hour. What is the firm's predetermined plantwide overhead rate, assuming that it uses machine hours as its overhead cost driver? A. $35.25 per MH B. $13.71 per DLH C. $21.50 per DLH D. $30.00 per MH