Zaphyros Corporation had estimated manufacturing overhead costs for the coming year to be $303,000. The total estimated direct labor hours and machine hours for the coming year are 7,000 and 12.000, respectively Manufacturing overhead costs are allocated based on direct labor hours. What is the predetermined overhead allocation rate? (Round your answer to the nearest cent) O A. $15.95 per direct labor hour OB. $43 29 per direct labor hour c. S2525 per machine hour D. $1.71 per machine hour