At the beginning of the year 20x5, Marsha Co. had a balance of $210005 in work in process, represented by the following two jobs: Job A Job B Direct materials $13814 $25984 Direct labour (5241 hours) $21571 $30283 $35385 $56267 Marsha Co. applies overhead based on direct labour costs. What was the predetermined overhead rate used in 20x4 to apply overhead?

Select one: a. $9.89 b. $2.28 c. $40.07 d. $6.93