The following T-accounts have been constructed from last year's records at C&C Manufacturing:

Raw Materials
Bal	10,000	(b)	252,000
(a)	247,000
	5,000

Work In Process
Bal	6,000	(f)	506,000
(b)	161,000
(c)	154,000
(e)	192,500
	7,500

Finished Goods
Bal	0	(g)	500,000
(f)	506,000
	6,000

Manufacturing Overhead
(b)	91,000	(e)	192,500
(c)	26,000
(d)	78,000
	195,000		192,500
	2,500	(h)	2,500

Cost of Goods Sold
(g)	500,000
(h)	2,500

C&C Manufacturing uses job-order costing with a predetermined overhead rate and applies manufacturing overhead to jobs based on direct labor costs. What is the predetermined overhead rate?

A) 125%

B) 120%

C) 105%

D) 100%