Weekly Company gathered the following information for the year ended December 31:

Direct labor cost incurred for the year	$ 181 comma 000$181,000
Estimated manufacturing overhead costs	$ 262 comma 700$262,700
Estimated direct labor cost	$ 215 comma 000$215,000
Work in process inventory, Dec, 31	$ 51 comma 700$51,700
Finished goods inventory, Dec. 31	$ 41 comma 400$41,400
Cost of goods sold	$ 141 comma 900$141,900
Estimated direct labor hours	260 comma 700260,700

Peterson Company uses a job costing system.

What would the predetermined manufacturing overhead rate for the year be using direct labor hours as the allocation base? (Round your final answer to the nearest cent.)

A.$ 1.19per direct labor hour

B.$ 1.22 per direct labor hour

C.$0.84per direct labor hour

D.$1.01per direct labor hour