Zanny Moldings has the following estimated costs for the upcoming year: Direct materials used sea 100 Salary of factory supervisor S37,300 s33,200 Advertising expense Heating and lighting costs for factory Depreciation on factory equipment Sales commissions S22.900 $5,700 $8.800 wnany estimates The 1.600 direct labor hours Ibe worked in the upcoming year, while 2,000 machine hours will be used during the year. The predetemined manufacturing overhead rate per direct labor hour is closest to (Round your final answer to the nearest whole dollar.) O A. $39. . $41 . $67 D. $98