Clyde Company Gathered the Following Information for the Year Ended

Clyde Company gathered the following information for the year ended December 31, 2009:
$$\begin{array} { | l | r | } \hline \text { Direct labor cost incurred } & \$ 165,000 \\\hline \text { Estimated manufacturing overhead costs } & \$ 231,000 \\\hline \text { Estimated direct labor cost } & \$ 3,080,000 \\\hline \text { Work in process inventory, Dec, } 31,2009 & \$ 50,000 \\\hline \text { Finished goods inventory, Dec. } 31,2009 & \$ 65,000 \\\hline \text { Cost of goods sold } & \$ 135,000 \\\hline \text { Estimated direct labor hours } & 308,000 \\\hline\end{array}$$ Clyde Company uses a job costing system.
What would the predetermined manufacturing overhead rate be using direct labor cost as the allocation base?

A) 71.4%
B) 140%
C) 5.2%
D) 7.5%