Aspen Technologies has the following budget data:

Estimated direct labor hours

$9,800$

Estimated direct labor dollars

$$54,000$

Estimated total factory overhead costs

$$179,500$

If factory overhead is to be applied based on direct labor hours, the predetermined factory overhead rate is

a$.$ $$21\mathrm{.}98$

b$.$ $$14\mathrm{.}65$

c$.$ $$27\mathrm{.}47$

d$.$ $$18\mathrm{.}32$