The following budget data are available for Surly Corporation: Estimated direct labor hours 9,000 Estimated direct labor dollars $85,500 Estimated material dollars $55,000 Actual manufacturing overhead costs $100,800 Estimated manufacturing overhead costs $103,500 Which of the following is a valid predetermined overhead rate?

A. $1.96 per direct material dollar

B. $1.26 per direct labor dollar

C. $11.20 per direct labor hour

D. $1.21 per direct labor dollar

E. Some other answer