The Following Information Pertains to Black Corporation for the Current

Multiple Choice

The following information pertains to Black Corporation for the current year:
$\begin{array}{llr} \text { Estmated total overhead costs for the current year} &\$37,500\\ \text {Estimated direct labour costs for the current year } &25,000\\ \text { Actual direct labour costs} &22,500\\ \text { Actual overhead costs } &36,000\\ \text { Activity base} &\text { Direct labour cost } &\\\end{array}$
What is the predetermined overhead rate for Black Corporation for the current year?

A) 62.5%
B) 66.7%
C) 150%
D) 160%