Jackson Inc.listed the Following Data for 2010

Jackson Inc.listed the following data for 2010:
Round calculations to two significant digits.
Assuming Jackson Inc.applied overhead based on direct labor hours,the firm's predetermined overhead rate for 2010 is:

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.