Clyde Company Gathered the Following Information for the Year Ended

Clyde Company gathered the following information for the year ended December 31: $$\begin{array} { | l | r | } \hline \text { Direct labor cost incured for the year } & \$ 180,000 \\\hline \text { Estimated manufacturing overhead costs } & \$ 240,000 \\\hline \text { Estimated direct labor cost } & \$ 200,000 \\\hline \text { Work in process inventory, Dec. 31 } & \$ 55,000 \\\hline \text { Finished goods inventory. Dec. 31 } & \$ 67,500 \\\hline \text { Cost of goods sold } & \$ 141,000 \\\hline \text { Estimated direct labor hours } & 300,000 \\\hline\end{array}$$
-Clyde Company uses a job costing system.
What would the predetermined manufacturing overhead rate for the year be using direct labor hours as the allocation base?

A) $1.11 per direct labor hour
B) $.90 per direct labor hour
C) $1.20 per direct labor hour
D) $.80 per direct labor hour