The Following Information Has Been Gathered for the Harrell Manufacturing

The following information has been gathered for the Harrell Manufacturing Company for its fiscal year ending December 31:
$$\begin{array} { l r } \text { Actual manufacturing overhead costs } & \$ 212,500 \\\text { Actual direct labor hours } & 54,900 \\\text { Actual direct labor costs } & \$ 445,000 \\\text { Estimated manufacturing overhead costs } & \$ 210,000 \\\text { Estimated direct labor } & \$ 434,000 \\\text { Estimated direct labor hours } & 56,000\end{array}$$
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What is the predetermined manufacturing overhead rate, assuming direct labor cost is used as the activity base?

A) 48.4%.
B) 47.2%.
C) 49.0%.
D) 47.8%.