A manufacturer has the following budgeted data for its two production departments:

Budgeted Data	Assembly		Finishing
Overhead cost	$ 3,600,000		$ 2,400,000
Direct labor hours	12,000	direct labor hours	20,000	direct labor hours
Machine hours	4,000	machine hours	16,000	machine hours

Compute the companys single plantwide overhead rate based on direct labor hours.

Select one:

A. $187.50 per direct labor hour.

B. $900.00 per direct labor hour.

C. $225.00 per direct labor hour.

D. $300.00 per direct labor hour.