Before the Year Began,Murphy Manufacturing Estimated That Manufacturing Overhead for the Year

Before the year began,Murphy Manufacturing estimated that manufacturing overhead for the year would be $175,500 and that 13,000 direct labor hours would be worked.Actual results for the year included the following:

The predetermined manufacturing overhead rate per direct labor hour is closest to

A) $12.10.
B) $12.69.
C) $13.50.
D) $14.15.