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

Use the information below to answer the following question(s) .
Zarvo 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.
-At Zarvo Moldings the predetermined manufacturing overhead rate per direct labour hour is closest to

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