The Following Information Has Been Gathered for Catalyst Legal Services

Multiple Choice

The following information has been gathered for Catalyst Legal Services for its fiscal year ending December 31: What is the predetermined office overhead rate per billable labor dollar?
$$\begin{array} { | l | r | } \hline \text { Actual office overhead costs } & \$ 1,275,500 \\\hline \text { Actual billable labor hours } & 44,600 \\\hline \text { Actual billable labor costs } & \$ 3,960,000 \\\hline \text { Estimated office overhead costs } & \$ 1,080,000 \\\hline \text { Estimated billable labor hours } & 48,000 \\\hline \text { Estimated billable labor costs } & \$ 4,320,000 \\\hline\end{array}$$

A) 118.10%.
B) 25.00%.
C) 32.21%.
D) 400.00%.