The Following Information Was Gathered for the Buckley Corporation for the Most

The following information was gathered for the Buckley Corporation for the most recent year.Manufacturing overhead is allocated using direct labor hours. $\begin{array}{|l|r|}\hline \text { Estimated direct labor hours } & 54,000 \\\hline \text { Actual direct labor hours } & 57,000 \\\hline \text { Estimated manufacturing overhead costs } & \$ 729,000 \\\hline \text { Actual manufacturing overhead costs } & \$ 685,000\\\hline\end{array}$

-What is the company's predetermined manufacturing overhead rate?

A) $13.50 per direct labor hour
B) $12.02 per direct labor hour
C) $12.79 per direct labor hour
D) $12.69 per direct labor hour