In a Service Organization,accounting Charges Overhead to Jobs Based on Hours

Multiple Choice

In a service organization,accounting charges overhead to jobs based on hours worked on the job.Actual overhead incurred is $15,000.Actual hours worked for client A is 200 hours,for client B is 100 hours,and unbillable is 100 hours.Calculate the overhead rate.

A) $30 per hour.
B) $40 per hour.
C) $50 per hour.
D) $60 per hour.