Barr Mfg Provided the Following Information from Its Accounting Records for for 2017

Barr Mfg. provided the following information from its accounting records for 2017: $\begin{array}{lr}\text { Expected production } & 60,000 \text { labor hours } \\\text { Actual production } & 56,000 \text { labor hours } \\\text { Budgeted overhead } & \$ 900,000 \\\text { Actual overhead } & \$ 870,000\end{array}$ How much is the overhead application rate if Barr bases the rate on direct labor hours?

A)   $16.07 per hour
B) $15.00 per hour
C) $14.50 per hour
D) $15.54 per hour