Equinox Fabrication Plant Suffered a Fire Incident in August Due

Equinox Fabrication Plant suffered a fire incident in August due to which most of the records for the year were destroyed. The following accounting data for the year that were recovered: $\begin{array}{c}\begin{array}{|l|}\hline\text {Total manufacturing overhead estimated at the beginning of}\\\text {the year}\\\hline\text {Total direct labor costs estimated at the beginning of the year}\\\hline\text {Total direct labor hours estimated at the beginning of the year}\\\hline\text {Actual manufacturing overhead costs for the year}\\\hline\text {Actual direct labor costs for the year}\\\hline\text {Actual direct labor hours for the year}\\\hline\end{array}\begin{array}{r|}\hline\\ \$ 105,840 \\\hline \$ 186,000 \\\hline 3,600 \text { direct labor hours } \\\hline \$ 99,760 \\\hline \$ 142,000\\\hline \text { 2,950 direct labor hours }\\\hline \end{array}\end{array}$

The company bases its manufacturing overhead allocation on direct labor hours. What was the predetermined overhead allocation rate for the year?

A) $35.87
B) $33.82
C) $29.40
D) $27.71