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: $$\begin{array} { | l | r | } \hline \begin{array} { l } \text { Total manufacturing overhead estimated at the beginning of } \\\text { the year }\end{array} & \$ 105,840 \\\hline \text { Total direct labor costs estimated at the beginning of the year } & \$ 186,000 \\ \hline \text { Total direct labor hours estimated at the beginning of the year } & 3,600 \text { direct labor hours } \\\hline \text { Actual manufacturing overhead costs for the year } & \$ 99,760 \\\hline \text { Actual direct labor costs for the year } & \$ 142,000 \\\hline \text { Actual direct labor hours for the year } & 2,950 \text { direct labor hours } \\\hline\end{array}$$ 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