Q-Dot Manufacturing Uses a Predetermined Overhead Allocation Rate Based on Direct

Q-dot Manufacturing uses a predetermined overhead allocation rate based on direct labor hours. It has provided the following information for the year: $$\begin{array} { | l | r | } \hline \text { Manufacturing overhead costs allocated to production } & \$ 185,000 \\\hline \text { Actual direct materials cost } & \$ 560,000 \\\hline \text { Actual direct labor cost } & \$ 2,500,000 \\\hline \text { Actual direct labor hours } & 9230 \text { direct labor hours } \\\hline \text { Estimated machine hours } & 180,000 \text { machine hours } \\\hline\end{array}$$ Based on the above information, calculate Q-dot's predetermined overhead allocation rate. (Round your answer to two decimal places.)

A) $1.03 per machine hour
B) 7.40% of direct labor cost
C) 33.04% of direct materials cost
D) $20.04 per direct labor hour