Item4 5 points Time Remaining 1 hour 25 minutes 9 seconds 01:25:09 Item 4 Time Remaining 1 hour 25 minutes 9 seconds 01:25:09 Kirsten believes her company's overhead costs are driven (affected) by the number of direct labor hours because the production process is very labor intensive. During the period, the company produced 4,600 units of Product A requiring a total of 760 labor hours and 2,100 units of Product B requiring a total of 160 labor hours. What allocation rate should be used if the company incurs overhead costs of $14,720?