McGee Industries uses direct labor cost as the manufacturing overhead (MOH) allocation base, instead of direct labor hours. The manufacturing overhead totals $4,470 and the total direct labor costs are $20,000. Which of the following choices best represents the predetermined MOH rate based on direct labor cost?

is a multiple choice question and answer as follows: 22.35%DL cost, 0.04%DL cost, 5.5875%DL cost, 7.45%DL cost