Equinox Fabrication Plant Suffered a Fire Incident in August Due

Equinox Fabrication Plant suffered a fire incident in August due to which most of the records for the year were destroyed. The following accounting data for the year that were recovered: The company bases its manufacturing overhead allocation on direct labor hours. What was the predetermined overhead allocation rate for the year?

A) $35.87
B) $33.82
C) $29.40
D) $27.71