Doric Agricultural Corporation Uses a Predetermined Overhead Allocation Rate Based

Doric Agricultural Corporation uses a predetermined overhead allocation rate based on the direct labor cost.The manufacturing overhead cost allocated during the year is $270,000.The details of production and costs incurred during the year are as follows:

What is the predetermined overhead allocation rate applied by the corporation? (Round your answer to two decimal places. )

A) 96.30%
B) 65.38%
C) 158.82%
D) 33.27%