Jackson Inc Assuming Jackson Inc

Jackson Inc. listed the following data for 2019: $\begin{array}{lr}\text { Budgeted factory overhead } & \$ 1,271,000 \\\text { Budgeted direct labor hours } & 82,000 \\\text { Budgeted machine hours } & 41,000 \\\text { Actual factory overhead } & 1,201,000 \\\text { Actual direct labor hours } & 86,300 \\\text { Actual machine hours } & 39,400\end{array}$ Assuming Jackson Inc.applied overhead based on direct labor hours, the firm's predetermined overhead rate for 2019 is:(round calculations to 2 significant digits) :

A) $14.20 per direct labor hour.
B) $14.38 per direct labor hour.
C) $15.24 per direct labor hour.
D) $15.50 per direct labor hour.
E) $15.85 per direct labor hour.