At the Beginning of the Year, Rovetti, Inc

At the beginning of the year, Rovetti, Inc. estimated that in the coming year overhead would be $600,000 and direct labour hours would be 200,000. At the end of the year, it had actual overhead of $656,000 and 225,050 direct labour hours.
-Refer to the Figure.What is the predetermined overhead rate?

A) $2.63 per direct labour hour
B) $3.00 per direct labour hour
C) $3.42 per direct labour hour
D) $4.00 per direct labour hour