Annual overhead costs are estimated to be $920000 and direct labor costs are estimated to be $1000000. If the activity base for calculation of the overhead rate is direct labor costs,

A. $1.09 is the predetermined overhead rate.

B. for every dollar of manufacturing overhead, 92 cents of direct labor will be assigned.

C. for every dollar of direct labor, 92 cents of manufacturing overhead will be assigned.

D. a predetermined overhead rate cannot be determined.