Professional Other Direct Professional Labour Cost Costs Labour Hours

Professional Other Direct Professional Labour Cost Costs Labour Hours
Client 57 $2,000 $800 20
Client 58 1,000 200 10
Client 59 5,000 600 50
Allen's Accounting Services uses job costing and applies overhead using a normal costing system using professional labour hours as the allocation base. This period's estimated overhead cost is $400,000, estimated professional labour cost is $800,000 and estimated direct labour hours are 8,000. This period actual overhead cost was $426,400, actual direct labour cost was $820,000, and actual direct labour hours were 8,200.
What is the overhead allocation rate?

A) $60/hour
B) $55/hour
C) $52/hour
D) $50/hour