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Here are selected data for Wilson Company: Estimated manufacturing overhead Estimated labor hours Actual direct labor hours Estimated direct labor cost Actual direct labor cost

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Here are selected data for Wilson Company: Estimated manufacturing overhead Estimated labor hours Actual direct labor hours Estimated direct labor cost Actual direct labor cost Factory depreciation $261,450 35,000 36,000 $335,700 $320,500 $65,400 Factory utilities Indirect labor Sales commissions Factory rent Factory property taxes Indirect materials $30,200 $22,400 $53,700 $47,700 $28,100 $33,000 If the company allocates overhead based on direct labor cost, what is the predetermined manufacturing overhead rate? O A. 105% of direct labor cost B. 128% of direct labor cost C. 78% of direct labor cost D. 82% of direct labor cost

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