The Quadrangle Fabrication Plant Had a Fire at the Beginning

The Quadrangle Fabrication Plant had a fire at the beginning of 2013 and most of the records for the year 2012 were lost. Some data for the year 2012 were located by the accountants and are shown below.
$$\begin{array} { l l } \text { Total manufacturing overhead estimated at the beginning of the year: } & \$ 105,840 \\\text { Total direct labor costs estimated at the beginning of the year: } & \$ 186,000 \\\text { Total direct labor hours estimated at the beginning of the year: } & 3,600 \text { direct labor hours } \\\text { Actual manufacturing overhead costs for the year: } & \$ 99,760 \\\text { Actual direct labor costs for the year: } & \$ 142,000 \\\text { Actual direct labor hours for the year: } & 2,950 \text { direct labor hours }\end{array}$$
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The company bases its manufacturing overhead allocation on direct labor hours. What was the predetermined manufacturing overhead allocation rate for 2012? (Please round to the nearest cent.)

A) $35.87
B) $33.82
C) $29.40
D) $27.71