Veronica R. is working with the controller of her company on the year-end financial statements. Earlier in the year, the company had an intern working in the accounting department. While the intern did a great job, she failed to leave any notes regarding her work. Veronica and the controller can see that $785,025 of manufacturing overhead has been applied throughout the year. Further, they can see that the company has incurred $82,573 of direct labor cost and $85,413 of direct materials. The company's pay rate for direct labor is $14.20 per hour. If the intern applied overhead based on direct labor hours, what rate did she use to apply overhead

• A:
• $130.51/DLH
• B:
• $9.51/DLH
• C:
• There is not enough information provided.
• D:
• $135/DLH