Well Tool. Inc., a manufacturer of welding tools, divided its manufacturing process into two Departments - Machining and Finishing. The estimated overhead costs for the Machining and Finishing Departments were $870,000 and $2.100,000, respectively. The company produces two types of tools - Standard and Deluxe. The Machining Department is mechanized. whereas the Finishing Department is labor oriented. Calculate the department predetermined overhead allocation rate for the Finishing Department using direct labor hours as the allocation base. Standard Deluxe Machining Estimated Machine hours 2,500 1,200 3.700 Finishing Estimated Labor hours 2.000 2.700 4.700 O A $802.70 B. $235.14 C. S681.95 D. $446.81