If annual overhead costs are expected to be $694000and direct labor costs are expected to be $1000000, then if the activity base is direct labor costs:

A. for every dollar of direct labor,69.4cents of manufacturing overhead will be assigned.

B. $1.44is the predetermined overhead rate.

C. a predetermined overhead rate cannot be determined.

D. for every dollar of manufacturing overhead,1.44cents of direct labor will be assigned.