The data in the table were taken from the records of Blue Sky Ltd$.,$ a manufacturing company. The company has been calculating the actual indirect cost allocation rate using direct labour

hours as the allocation base.

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What is the actual indirect cost rate at Blue Sky Ltd$.,$ using direct labour hours as the allocation base? Round to the nearest cent.

A$.$ $$384\mathrm{.}00$

B$.$ $$19\mathrm{.}00$

C$.$ $$138\mathrm{.}89$

D$.$ $$18\mathrm{.}00$

E$.$ $$7\mathrm{.}68$