The Following Information Has Been Gathered for Foxmoor Industries for Its

The following information has been gathered for Foxmoor Industries for its fiscal year ending December 31:
$\begin{array}{lrr}\text { Estimated factory overhead costs } & \$ 1,500,000 \\\text { Actual factory overhead costs } & \$ 1,776,400 \\\text { Estimated labor hours } & 48,000 \\\text { Actual labor hours } & 51,700 \\\text { Estimated labor costs } & \$ 756,000 \\\text { Actual labor costs } & \$ 840,125 \\\text { Estimated machine hours } & 96,000\\\text { Actual machine hours }&102,600\end{array}$


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What is the predetermined factory overhead rate per labor dollar?

A) 178.54%.
B) 211.44%.
C) 118.43%.
D) 198.41%.