Pearl IncIncurred Overhead Costs of $65,000 in May,2014

Pearl Inc.incurred overhead costs of $65,000 in May,2014.The overhead applied on the basis of direct labor hours for May was $90,000.The company worked for 500 hours in the month.What is the predetermined overhead rate per direct labor hour?

A) $130 per direct labor hour
B) $180 per direct labor hour
C) $1.38 per direct labor hour
D) $500 per direct labor hour