Jacob Company Has Two Support Departments,Maintenance Department and Personnel Department,and

Jacob Company has two support departments,Maintenance Department and Personnel Department,and two producing departments,X and Y.The Maintenance Department costs of $60,000 are allocated on the basis of standard service used.The Personnel Department costs of $9,000 are allocated on the basis of number of employees.The direct costs of departments X and Y are $18,000 and $30,000,respectively. Data on standard service hours and number of employees are as follows:
$\begin{array}{lrrrr}& \text { Maint. } & \text { Person. } & \text { Dept. } & \text { Dept. } \\& \text { Dept. } & \text { Dept. } & \mathbf { x } & \mathbf { Y } \\\text { Standard service hours used } & 100 & 50 & 300 & 150 \\\text { Number of employees } & 5 & 10 & 45 & 45 \\& & & & \\\text { Direct lahour houre } & 50 & 5 n & 250 & 250\end{array}$
Predetermined overhead rates for departments X and Y,respectively,are based on direct labour hours.
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What is the overhead rate for department X assuming the direct method is used?

A) $72.00
B) $125.00
C) $232.00
D) $250.00