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

Wildcats Company had the following information: $\begin{array}{ll}\text { Budgeted variable factory overhead } & \$ 66,000 \\\text { Budgeted fixed factory overhead } & \$ 46,500 \\\text { Actual variable factory overhead } & \$ 67,500 \\\text { Actual fixed factory overhead } & \$ 52,500\\\text { Budgeted cost driver activity levels: }\\\text { Direct-labor hours } & \\& 30,000 \\\text { Direct-labor costs } & \$ 150,000 \\\text { Machine hours } & 60,000 \\\text { Production setups } & 15,000\\\text { Actual cost driver activity levels: } & \\\text { Direct-lab or hours } & 31,500 \\\text { Direct-lab or costs } & \$ 165,600 \\\text { Machine hours } & 56,190 \\\text { Production setups } & 14,280\end{array}$ The budgeted factory- overhead rate using direct- labor costs as the cost driver is:

A) 68%
B) 80%
C) 75%
D) 72.5%