Miller Company Miller Company Uses a Job-Order Costing System

Miller Company Miller Company uses a job-order costing system.Assume that Job #504 is the only one in process.The following information is available:
Refer to Miller Company.What is the overhead application rate if Miller uses a predetermined overhead application rate based on direct labor hours (rounded to the nearest whole dollar) ?

A) $ 0.20
B) $ 5.00
C) $ 5.38
D) $38.89