Brumpy Ltd Uses a Predetermined Overhead Rate in Applying Overhead

Multiple Choice

Brumpy Ltd uses a predetermined overhead rate in applying overhead costs to product, using direct labour costs for cost centre A and machine hours for cost centre B. The estimates for this year are:
What are the predetermined overhead rates for cost centres A and B?

A) $140 and $7.50
B) $1.40 and $7.50
C) $8.75 and $30
D) $1.40 and $4.29