Oscar,Inc,a Manufacturer of Gift Articles,uses a Single Plantwide Rate to Allocate

Oscar,Inc.,a manufacturer of gift articles,uses a single plantwide rate to allocate indirect costs with machine hours as the allocation base.Estimated overhead costs for the year are $7,000,000.Estimated machine hours are 25,000.During the year,the actual machine hours used were 43,000.Calculate the predetermined overhead allocation rate.(Round your answer to the nearest dollar.)

A) $163
B) $109
C) $280
D) $82