Q-Dot Manufacturing Company Has Provided the Following Information for the Year

Q-dot Manufacturing Company has provided the following information for the year 2012:
$$\begin{array} { l l } \text { Actual manufacturing overhead costs incurred } & \$ 199,900 \\\text { Manufacturing overhead costs allocated to production } & \$ 189,000 \\\text { Actual direct materials cost } & \$ 560,000 \\\text { Actual direct labor cost } & \$ 333,000 \\\text { Actual direct labor hours } & 9,450 \text { direct labor hours } \\\text { Actual machine hours } & 180,000 \text { machine hours }\end{array}$$
Based on the above information, what was Q-dot's allocation rate? (Hint: for this type of problem, the "trial and error" method may be used.)

A) $7.60 per machine hour
B) 132% of direct labor cost
C) 80% of direct materials cost
D) $20 per direct labor hour