The Goods in Process Inventory account of a manufacturingcompany that uses an overhead rate based on direct labor cost has a$4,400 debit balance after all posting is completed. The cost sheetof the one job still in process shows direct material cost of$2,000 and direct labor cost of $800. Therefore, the company'soverhead application rate is:

Choose one answer.

	A. 40%.
	B. 50%.
	C. 80%.
	D. 200%.
	E. 220%.