Huskies Company Had the Following Information The Budgeted Factory- Overhead Rate Using Direct- Labor Costs as overhead

Huskies Company had the following information: $\begin{array}{ll}\text { Budgeted factory overhead } & \$ 85,000 \\\text { Actual factory overhead } & \$ 105,000 \\\text { Budgeted: Direct- labor costs } & \$ 100,000 \\\text { Actual: Direct-labor costs } & \$ 105,000\end{array}$ The budgeted factory- overhead rate using direct- labor costs as the cost driver is:

A) $1.05
B) $.85
C) $.81
D) $1.00