Use the following information to compute the POHR for ABC, Inc for $202$ :

Actual Manu OH for $201=$$$120,000$

Estimated Manu oh for $202$ is estimated to be $25\%$ higher or $$150,000$

Actual Manu OH for $202$ is $$160,000$

Cost driver is DL hours and the $202$ estimate is $100,000$

Actual DL hours for $202$ is $110,000$

a$)$ $$1\mathrm{.}20$ per DL hour.

b$)$ $$1\mathrm{.}50$ per DL hour.

C$)$ $$1\mathrm{.}60$ per DL hour.

d$)$ $$1\mathrm{.}36$ per DL hour.