The Following Budget Data Are Available for Howers Company If Overhead Is to Be Applied Based on Direct Labor

Multiple Choice

The following budget data are available for Howers Company: $$\begin{array} { l r } \text { Estimated direct labor hours } & 16,000 \\\text { Estimated direct labor dollars } &\$ 170,000 \\\text { Estimated } & \$ 207,200\end{array}$$
If overhead is to be applied based on direct labor hours,the predetermined overhead rate per hour (rounded) is

A) $13.45.
B) $12.95.
C) $12.05.
D) $11.45.