Zanny Moldings has the following estimated costs for the upcoming year:
Direct materials used $25,800
Direct labor costs $62,600
Salary of factory supervisor $37,600
Advertising expense $33,800
Heating and lighting costs for factory $22,000
Depreciation on factory equipment $5600
Sales commissions $8100
The company estimates that 2100 direct labor hours will be worked in the upcoming year, while 2700 machine hours will be used during the year. The predetermined manufacturing overhead rate per direct labor hour is closest to:____________
A) $72.
B) $51.
C) $29.
D) $31.