Metro Corporation uses a predetermined overhead rate of $20 per machine hour. In deriving this figure, the company's accountant used:

A. a denominator of budgeted machine hours for the current accounting period.

B. a denominator of actual machine hours for the current accounting period.

C. a denominator of actual machine hours for the previous accounting period.

D. a numerator of budgeted machine hours for the current accounting period.

E. a numerator of actual machine hours for the current accounting period.