Wagga Wagga Textiles is a small textile manufacturer using machine-hours as the single indirect-cost rate to allocate manufacturing overhead costs to the various jobs contracted during the year. The following estimates are provided for the coming year for the Company and for the Tumut Brass Band band jacket job. Company Tumut Brass Band Job Direct materials $40 000 $1 000 Direct labour $10 000 $ 200 Manufacturing overhead costs $30 000 Machine-hours 100 000 mh 900 mh For Wagga Wagga Textiles, what is the annual manufacturing overhead cost-allocation rate?

Select one:

A. $0.80

B. $33.33

C. $0.30

D. $0.50