Petraeus Fabrication Company Has Provided the Following Information for the Year

Petraeus Fabrication Company has provided the following information for the year 2012: Based on the above information, what was Petraeus's allocation rate? (Hint: for this type of problem, the "trial and error" method may be used.)

A) $95 per direct labor hour
B) 180% of direct labor cost
C) $8.50 per machine hour
D) 12% of direct materials cost