Use the Information Below to Answer the Following Question(s)

Multiple Choice

Use the information below to answer the following question(s) .
Before the year began, Johnson Manufacturing estimated that manufacturing overhead for the year would be $160,000 and that 12,000 direct labour hours would be worked. Actual results for the year included the following:

-At Johnson Manufacturing the predetermined manufacturing overhead rate per direct labour hour is closest to

A) $13.33.
B) $10.67.
C) $11.67.
D) $14.58.