Direct Direct Direct Materials Labour Cost Labour Hours

Direct Direct Direct Materials Labour Cost Labour Hours
Job 200 $ 500 $800 40
Job 201 350 200 10
Job 202 1,000 600 30
Franks Fabricating uses job costing and applies overhead using a normal costing system and uses direct labour cost as the allocation base. This period's estimated overhead cost is $100,000 and estimated direct labour cost of $50,000 and 2,500 direct labour hours.
What is the overhead allocation rate?

A) 200%
B) 50%
C) 30%
D) 60%