#$12$ of $14$

Assume that SunFun Manufacturing Co$.$ estimates its factory overhead costs at $$266,000$ and direct labor costs at $$510,000$ for the coming year. SunFun's predetermined overhead application rate based on direct labor costs is

a$.48\%$

b$.52\mathrm{.}2\%$

c$.191\mathrm{.}7\%$

d$.$ None of these choices are correct.