Crawford Company's standard fixed overhead rate is $$6\mathrm{.}00$ per direct labor hour based on budgeted fixed costs of $$500,000.$ The standard allows $1$ direct labor hour per unit. During the year, Crawford produced $110,000$ units of product, incurted $$630,000$ af fixed overthead costs, and recorded $212,000$ actual hours of direct labor.

What is the activity level on which Crawford based its fixed overhead rate?

a$.100,000$ direct labor hours

b$.50,000$ direct labor hours

c$.110,000$ direct labor hours

d$.105,000$ direct labor hours