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: 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