Q4.37: iliam is working with the controller of his company on the year-end financial statements. Earlier in the year, a long-time employee of the accounting department retired. The employee failed to leave any notes regarding her work before she left. William and the controller can see that $565,175 of manufacturing overhead has been applied throughout the year. Further, they can see that the company has incurred $63,425 of direct labor cost and $66,518 of direct materials. The company's pay rate for direct labor is $12.30 per hour. If the retired employee applied overhead based on direct labor hours, what rate did she use to apply overhead (if necessary, round your answer)? department work before she left A $102/DLH B $110/DLH C $104/DLH D $98/DLH