Which of the Following Explains How Managers Compute the Actual

Which of the following explains how managers compute the actual manufacturing overhead rate?

A) Add actual annual manufacturing overhead costs to the actual annual quantity of the cost-allocation base.
B) Divide actual annual manufacturing overhead costs by the actual annual quantity of the cost-allocation base.
C) Multiply actual annual manufacturing overhead costs by the actual annual quantity of the cost-allocation base.
D) Subtract actual manufacturing overhead costs by the actual annual quantity of the cost-allocation base.
E) Subtract forecasted manufacturing overhead costs from the actual annual quantity of the cost-allocation base.