Peterson Company Gathered the Following Information for the Year Ended

Peterson Company gathered the following information for the year ended December 31: Peterson Company uses a job costing system.
What would the predetermined manufacturing overhead rate for the year be using direct labor hours as the allocation base?

A) $1.11 per direct labor hour
B) $1.00 per direct labor hour
C) $1.30 per direct labor hour
D) $) 90 per direct labor hour