Solid Oak Bureau Company Uses Job Costing

Solid Oak Bureau Company uses job costing.Solid Oak Bureau Company has two departments,Trimming and Finishing.Manufacturing overhead is allocated based on direct labor cost in the Trimming Department and direct labor hours in the Finishing Department.The following additional information is available:

Actual data for completed Job No.650 is as follows:

What is the predetermined manufacturing overhead rate for the Finishing Department?

A) $6.50 per direct labor hour
B) $52.00 per direct labor hour
C) $10.00 per direct labor hour
D) $10.40 per direct labor hour