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:
$$\begin{array} { l r } \text { Actual office overhead costs } & \$ 1,275,500 \\\text { Actual billable labor hours } & 44,600 \\\text { Actual billable labor costs } & \$ 3,960,000 \\\text { Estimated office overhead costs } & \$ 1,080,000 \\\text { Estimated billable labor hours } &48,000 \\\text { Estrmated billable labor costs } & \$ 4,320,000\end{array}$$
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What is the predetermined office overhead rate per billable labor dollar?

A) 118.10%.
B) 25.00%.
C) 32.21%.
D) 400.00%.