Use the Information Below to Answer the Following Question(s)

Use the information below to answer the following question(s) .
Howard & Sons allocates manufacturing overhead to jobs based on machine hours. The company has the following estimated costs for the upcoming year:

The company estimates that 1,600 direct labour hours will be worked in the upcoming year, while 1,000 machine hours will be used during the year.
-At Howard & Sons the predetermined manufacturing overhead rate per machine hour will be

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