Zanny Moldings has the following estimated costs for the upcoming year:

Direct materials used	$25,100
Direct labor costs	$62,300
Salary of factory supervisor	$37,800
Advertising expense	$34,000
Heating and lighting costs for factory	$22,900
Depreciation on factory equipment	$5,900
Sales commissions	$$8,300

The company estimates that

2,100

direct labor hours will be worked in the upcoming year, while

2,100

machine hours will be used during the year. The predetermined manufacturing overhead rate per machine hour is closest to (Round your final answer to the nearest whole dollar.)

A.

$ 32$32.

B.

$ 13$13.

C.

$ 52$52.

D.

$ 93$93.