The Following Data Was Reported by the Manager at Cost

The following data was reported by the manager at Cost Less Manufacturing:

Required:
Compute the actual manufacturing overhead rate for the single manufacturing overhead cost pool.

A) $25.62 per direct manufacturing labor-hour
B) $50.25 per direct manufacturing labor-hour
C) $68.75 per direct manufacturing labor-hour
D) $72.50 per direct manufacturing labor-hour
E) $78.62 per direct manufacturing labor-hour