Before the Year Began, Murphy Manufacturing Estimated That Manufacturing Overhead

Before the year began, Murphy Manufacturing estimated that manufacturing overhead for the year would be $175,500 and that 13,000 direct labor hours would be worked. Actual results for the year included the following: The predetermined manufacturing overhead rate per direct labor hour is closest to

A) $12.10.
B) $12.69.
C) $13.50.
D) $14.15.