Q-dot Manufacturing uses a predetermined overhead allocation rate based on direct labor hours. It has provided the following information for the year: Manufacturing overhead costs allocated to production Actual direct materials cost Actual direct labor cost $186,000 $540,000 $2,470,000 9,190 direct labor hours 170,000 machine hours Based on the above information, calculate Q-dot's predetermined overhead allocation rate. (Round your answer to two decimal places.) Actual direct labor hours Estimated machine hours A. 7.53% of direct labor cost B. 34.44% of direct materials cost OC. $1.09 per machine hour D. $20.24 per direct labor hour