The Following Information Has Been Gathered for Catalyst Legal Services

Multiple Choice

The following information has been gathered for Catalyst Legal Services for its fiscal year ending December 31:
$$\begin{array} { l r } \text { Actual office overhead costs } & \$ 1,275,500 \\\text { Actual billable labor hours } & 44,600 \\\text { Actual billable labor costs } & \$ 3,960,000 \\\text { Estimated office overhead costs } & \$ 1,080,000 \\\text { Estimated billable labor hours } & 48,000\\\text { Estrmated billable labor costs } & \$ 4,320,000\end{array}$$
-
What is the predetermined office overhead rate per billable labor hour?

A) $28.60.
B) $26.57.
C) $22.50.
D) $24.22.