Zarvo Moldings Allocates Manufacturing Overhead to Jobs Based on Machine

Zarvo Moldings allocates manufacturing overhead to jobs based on machine hours.The company has the following estimated costs for the upcoming year: $$\begin{array} { | l | c c | } \hline \text { Direct materials used } & \mathbf { \$ } & \mathbf { 2 5 , 0 0 0 } \\\hline \text { Direct labor costs } & \mathbf { \$ } & \mathbf { 6 2 , 0 0 0 } \\\hline \text { Salary of factory supervisor } & \mathbf { \$ } & 41,000 \\\hline \text { Advertising expense } & \mathbf { \$ } & 33,000 \\\hline \text { Heating and lighting costs for factory } & \mathbf { \$ } & \mathbf { 2 1 , 0 0 0 } \\\hline \text { Depreciation on factory equipment } & \mathbf { \$ } & 9,000 \\\hline \text { Sales comris sions } & \mathbf { \$ } & \mathbf { 8 , 0 0 0 } \\\hline\end{array}$$ The company estimates that 1,800 direct labor hours will be worked in the upcoming year,while 2,000 machine hours will be used during the year.
-The predetermined manufacturing overhead rate per direct labor hour is closest to:

A) $62.
B) $39.
C) $35.
D) $111.