The following budget data are available for Sharp Company:

Estimated direct labor hours	12,000
Estimated direct labor dollars	$90,000
Estimated factory overhead costs	$179,000
Actual direct labor hours	11,500
Actual direct labor dollars	$92,000
Actual factory overhead costs	$180,000

If factory overhead is to be applied based on direct labor dollars, the predetermined overhead rate is

a.196%

b.$15.65

c.199%

d.$14.92