ABC Company Listed the Following Data for 2010

ABC Company listed the following data for 2010:
Assuming ABC Company applied overhead based on direct labor hours,the company's predetermined overhead rate for 2010 is:

A) $43.50 per direct labor hour.
B) $14.38 per direct labor hour.
C) $44.24 per direct labor hour.
D) $14.50 per direct labor hour.
E) $14.41 per direct labor hour.