At the Beginning of the Year, Titanium Inc

Multiple Choice

At the beginning of the year, Titanium Inc.estimated that overhead would be $100,000 and direct labor hours would be 20,000.At the end of the year, actual overhead was $175,900 and there were actually 35,000 direct labor hours.
What is the predetermined overhead rate?

A) $5 per direct labor hour
B) $3 per direct labor hour
C) $4 per direct labor hour
D) $6 per direct labor hour
E) None of these are correct.