Missy & Daughters Allocates Manufacturing Overhead to Jobs Based on Direct

Missy & Daughters allocates manufacturing overhead to jobs based on direct labor hours. The company has the following estimated costs for the upcoming year: The company estimates that 1,360 direct labor hours will be worked in the upcoming year, while 1,000 machine hours will be used during the year. The predetermined manufacturing overhead rate per direct labor hour will be

A) $50.
B) $91.
C) $179.
D) $59.