Sutherland Company Listed the Following Data for 2010

Sutherland Company listed the following data for 2010:
Assuming Sutherland applied overhead based on machine hours,the company's predetermined overhead rate for 2010 is (round to two significant digits) :

A) $44.00 per machine hour.
B) $41.98 per machine hour.
C) $38.31 per machine hour.
D) $35.90 per machine hour.
E) $41.18 per machine hour.