The question is based on the monthly payroll record of Division S and Agency A (see below). Refer to the following facts when answering questions.

All Agency A employees are paid biweekly on the 5th (for wages earned during the payperiod of the previous month's 16 through month end) and the 20th (for wages earned during the payperiod of the 1st through 15).

Overtime is paid at the rate of 1 times regular salary. Monthly deductions remain the same percentage of gross earnings. For instance, an employee whose regular salary is $1000 has 10% or $100 withheld for federal taxes. If the same employee earns $200 in overtime, his federal tax deduction would be $120, or 10% of $1200.

In converting monthly salaries to hourly rates, compute on the basis of 173.33 working hours in a month.

Marias overtime earnings for the year 1986 were as follows:

January - $57.17; July- $114.30

February - $123.82; August- $171.45

March- -0-; September- $38.10

April - $228.60; October- $142.87

May- $19.05; November- $219.07

June- S85.72; December. $76.20

How many hours of overtime did Maria work in 1986?

Select the single best answer:

A. 40.67 hours.

B. 44.00 hours.

C. 44.67 hours.

D. 67.00 hours.