I have the correct answer, I need help with the formulas please!

2) Urias Corporation uses a predetermined overhead rate based on machine-hours to apply manufacturing overhead to jobs. The Corporation has provided the following estimated costs for next year: 22,00 0 $ Direct materials 13,00 0 $ Direct labor 24,00 $ 0 Sales commissions Salary of production supervisor Indirect materials $ 5,000 $ 900 Advertising expense Rent on factory equipment $1,50 $ 0 $ 2,000 Urias estimates that 800 direct labor-hours and 700 machine-hours will be worked during the year. The predetermined overhead rate per hour will be: A) $3.87 per machine-hour B) $5.22 per machine-hour C) 11.28 per machine-hour D) $16.40 per machine-hour E) None of the above