ZamTech Moldings Allocates Manufacturing Overhead to Jobs Based on Machine

ZamTech Moldings allocates manufacturing overhead to jobs based on machine hours.The company has the following estimated costs for the upcoming year:

The company estimates that 1,800 direct labour hours will be worked in the upcoming year,while 2,000 machine hours will be used during the year.The predetermined indirect allocation rate per machine hour is closest to

A) $56
B) $36
C) $100
D) $15
E) $40