Consider the following information attributed to the material management departmentBudgeted usage of materials-handling labor-hours 3,400 Budgeted cost​ pools: Fixed costs: $146,200 Variable costs: $108,800 ​(3,400 hours x $ 32 per​ hour) The company uses the singleminusrate method to allocate support costs to the Machining and Assembly Departments. Assuming that the actual hours tracked in the Machining and Assembly department are 430 for the​ month, what would be the allocation rate and how much cost would be allocated to the Machining and Assembly Department for the operations of the​ month? (Round final answers to the nearest​ dollar.) a. $75 an hour for a total of $32,250 b. $32 an hour for a total of $32,250 c. $32 an hour for a total of $13,760 d. $ 593 an hour for a total of $75