The following information comes from Cushman Consulting, a firm that employs activity-based costing: Total Miles Traveled by Employees Total Travel-Related Overhead Year 2012 26,800 $11,256 2013 35,900 $14,719 Based on this information, which of the following statements is accurate?

a. Cushman's predetermined overhead rate for travel was the same in both 2012 and 2013.

b. Cushman's predetermined overhead rate for travel was higher in 2012.

c. We cannot determine whether Cushman's predetermined overhead rate for travel was higher in 2012 or 2013.

d. Cushman's predetermined overhead rate for travel was higher in 2013.