Weli Fool, inc, a manutacturer of weiding tools, divided is manufachuring process inio two Departments - Machining and Finishing. The estimased overhead costs for me Machining and Finishing Departments were $870,000 and $2,320,000 respectively. The cormpary produces two types of tools - 5 tandard and Delixe. The Mach ining Departnent is mechanized. whereas the Finishing Department is iator oriented. Calculate the department predetermined overhead allocaton rate for the Machining Department vaing inachine hours as the alocation: base. (Round answer to the nearest cent.) A. 5911,43 B, 5421,82 c. $248.57 D. 5670,39