Tidwell Industries has the following overhead costs and cost drivers. Direct labor hours are estimated at $100000$ for the year. The

following information is available regarding activity cost pools, cost drivers, total estimated overhead costs, and estimated use of

activities per product:

If overhead is applied using traditional costing based on direct labor hours, the overhead application rate is

$$9\mathrm{.}60.$

$$34\mathrm{.}17.$

$$12\mathrm{.}00$

$$15\mathrm{.}00$