The Following Data Are Available for Starbrite Corporation If Overhead Is Applied Based on Direct Labor Hours,the Predetermined

The following data are available for Starbrite Corporation: $$\begin{array} { | l | l | } \hline \text { Estimated direct labor hours } & 800 \\\hline \text { Estimated overhead } & \$ 36,000 \\\hline\end{array}$$ If overhead is applied based on direct labor hours,the predetermined overhead rate is:

A) $45.
B) $450.
C) $222.
D) $2,220.