Zephyros Corporation had estimated manufacturing overhead costs for the coming year to be $317,000. The total estimated direct labor hours and machine hours for the coming year are 9,000 and 11,000, respectively. Manufacturing overhead costs are allocated based on direct labor hours. What is the predetermined overhead allocation rate? (Round your answer to the nearest cont.) O A. $28.82 per machine hour O B. 515 85 per direct labor hour OC. $122 per machine hour OD. $35 22 per direct labor hour Click to select your