A Managerial Accountant Has Determined the Following Relationships Between Overhead

Multiple Choice

A managerial accountant has determined the following relationships between overhead and several possible bases: $\begin{array}{cc}& \text {Correlation with Total }\\ \text { Basis }& \text { Overhead}\\\text { Direct labor hours } & 0.842 \\\text { Direct labor dollars } & 0.279 \\\text { Machine hours } & -0.837 \\\text { Employee minutes in coffee breaks } & -0.243\end{array}$ The best basis for overhead application is

A) direct labor hours.
B) coffee breaks.
C) direct labor dollars.
D) machine hours.