Assume that a company's total estimated fixed overhead cost for the coming year is $100,000 and its estimated variable overhead cost is $4.00 per direct labor hour. If the company estimates that it will work 40,000 direct labor hours in the coming year, what is the predetermined overhead rate per direct labor-hour?

A.$6.00 DLH

B.$2.50 DLH

C.$6.50 DLH

D.$4.00 DLH

No need for explanation just answer