Washtenaw Corporation Uses a Job-Order Costing System

Washtenaw Corporation uses a job-order costing system. The following data are for last year: Washtenaw applies overhead using a predetermined rate based on direct labor-hours. What predetermined overhead rate was used last year?

A) $3.55 per direct labor-hour
B) $3.25 per direct labor-hour
C) $3.08 per direct labor-hour
D) $3.36 per direct labor-hour