The general calculation in determining the rate (based on the plant-wide overhead method) for a company who uses direct labor hours as its allocation basis would be best described by which of the following?

a. Total budgeted overhead costs divided by direct labor cost.

b. Direct labor costs/total budgeted overhead cost.

c. Total budgeted overhead cost divided by total budgeted direct labor hours. (this is what i chose)

d.Direct labor hours/total budgeted overhead cost.