Given the mixed cost formula, Y = $16,000 + $3.40X, total cost for an activity level of 4,000 units would be:

(A) $16,000

(B) $13,600

(C) $3,600

(D) $29,600

Bridge building company estimates that it will incur $1,200,000 in overhead costs for the year. additionally, the company estimates 50,000 direct labor hours will be spent building custom walking bridges for the year at a total direct labor cost of $600,000. what is the predetermined overhead rate for bridge building company if direct labor costs are to be used as an allocation base?