Figure 5-2

Figure 5-2. At the beginning of the year,Kyla Inc.estimated that overhead would be $880,000 and direct labor hours would be 220,000.At the end of the year,actual overhead was $920,600 and there were actually 230,000 direct labor hours.
Refer to Figure 5-2.What is the predetermined overhead rate?

A) $4 per direct labor hour
B) $2.63 per direct labor hour
C) $4.18 per direct labor hour
D) $880,000
E) none of these are correct