Two Jobs Were Worked on During the Year: Job A-101

Two jobs were worked on during the year: Job A-101 and Job A-102.The number of direct labor-hours spent on Job A-101 and Job A-102 were 1,200 and 1,000,respectively.The actual manufacturing overhead was $37,000.What is the predetermined manufacturing overhead rate per direct labor hour for the year? $$\begin{array} { | l | r | } \hline \text { Estimated manufacturing overhead for the year } & \$ 30,000 \\\hline \text { Estimated direct labor hours for the year } & 2,000 \\\hline\end{array}$$

A) $15.
B) $20.
C) $25.
D) $30.