Howard & Sons Allocates Manufacturing Overhead to Jobs Based on Machine

Howard & Sons allocates manufacturing overhead to jobs based on machine hours.The company has the following estimated costs for the upcoming year: $$\begin{array} { | l | c c | } \hline \text { Direct materials used } & \mathbf { \$ } & 50,000 \\\hline \text { Direct labor costs } & \mathbf { \$ } & 7,000 \\\hline \text { Wages of factory jaritars } & \mathbf { \$ } & 35,000 \\\hline \text { Sales supervisor salary } & \mathbf { \$ } & 51,000 \\\hline \text { Utilities for factory } & \mathbf { \$ } & 17,000 \\\hline \text { Rent an factory building } & \mathbf { \$ } & 12,000 \\\hline \text { Advertising expense } & \mathbf { \$ } & 5,000 \\\hline\end{array}$$ The company estimates that 1,600 direct labor hours will be worked in the upcoming year,while 1,000 machine hours will be used during the year.The predetermined manufacturing overhead rate per machine hour will be:

A) $64.
B) $29.
C) $240.
D) $120.