Crabtree Ornaments Company Uses Job Costing Actual Data for Completed Job No

Crabtree Ornaments Company uses job costing.Crabtree Ornaments Company has two departments,Trimming and Finishing.Manufacturing overhead is allocated based on direct labor cost in the Trimming Department and direct labor hours in the Finishing Department.The following additional information is available: $\begin{array}{|c|c|c|}\hline \text { Estimated amounts } & \text { Trimming Dept } & \text { Finishing Dept } \\\hline \text { Direct labor cost } &\$ 240,000 &\$ 425,000 \\\hline \text { Direct labor hours } &\$ 25,000 & \$40,000 \\\hline \text { Manufacturing overhead costs } & \$360,000 &\$ 280,000 \\\hline\end{array}$ Actual data for completed Job No.650 is as follows:
$\begin{array} { | l | c | c | } \hline \text { Actual amounts } & { \text { Trimming Dept } } &{ \text { Finishing Dept } } \\\hline \text { Direct materials requisitioned } & \$ 24,300 & \$ 9,500 \\\hline \text { Direct labor cost } & \$ 36,100 & \$ 38,500 \\\hline \text { Direct labor hours } & { 4,400 } & 4,000 \\\hline\end{array}$
-What is the predetermined manufacturing overhead rate for the Trimming Department?

A) 150% of direct labor cost
B) 67% of direct labor cost
C) 104% of direct labor cost
D) 100% of direct labor cost