Answer the Following Questions Using the Information Below:
Apple Valley

Answer the following questions using the information below:
Apple Valley Corporation uses a job cost system and has two production departments, A and B. Budgeted manufacturing costs for the year are:
$\begin{array}{lll}&\text { Department A }&\text { Department B }\\\text { Direct materials } & \$ 700,000 & \$ 100,000 \\\text { Direct manufacturing labor } & \$ 200,000 & \$ 800,000 \\\text { Manufacturing overhead } & \$ 600,000 & \$ 400,000\end{array}$
$\text { The actual material and labor costs charged to Job \#432 were as follows: }$
$\begin{array}{lr}\text { Direct materials: } & \$ 25,000 \\\text { Direct labor: } & \\\text { Department A } & \$ 8,000 \\\text { Department B } & \$ 12,000 \\& \$ 20,000\end{array}$ Apple Valley applies manufacturing overhead costs to jobs on the basis of direct manufacturing labor cost using departmental rates determined at the beginning of the year.
-For Department B,the manufacturing overhead allocation rate is ________.

A) 50%
B) 100%
C) 200%
D) 300%