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: $$\begin{array} { | l | l | } \hline \text { Manufacturing overhead costs allocated to production } & \$ 189,000 \\\hline \text { Actual direct materials cost } & \$ 540,000 \\\hline \text { Actual direct labor cost } & \$ 2,450,000 \\\hline \text { Actual direct labor hours } & 9400 \text { direct labor hours } \\\hline \text { Estimated machine hours } & 180,000 \text { machine hours } \\\hline\end{array}$$ Based on the above information,calculate Q-dot's predetermined overhead allocation rate.(Round your answer to two decimal places.)

A) $1.05 per machine hour
B) 7.71% of direct labor cost
C) 35.00% of direct materials cost
D) $20.11 per direct labor hour