Mets Company Had the Following Information Budgeted Cost-Driver Activity Levels

Mets Company had the following information: $\begin{array}{ll}\text { Budgeted variable factory overhead } & \$ 66,000 \\ \text { Budgeted fixed factory overhead } & \$ 46,500 \\ & \\ \text { Actual variable factory overhead } & \$ 70,500 \\ \text { Actual fixed factory overhead } & \$ 55,500\end{array}$
Budgeted cost-driver activity levels:
$\begin{array}{lr}\text { Direct-labor hours } & 32,000 \\ \text { Direct-labor costs } & \$ 150,000 \\ \text { Machine hours } & 60,000 \\ \text { Production setups } & 15,000\end{array}$
Actual cost-driver activity level s:
$\begin{array}{lr}\text { Direct-labor hours } & 31,500 \\ \text { Direct-labor costs } & \$ 165,600 \\ \text { Machine hours } & 56,190 \\ \text { Production setups } & 14,280\end{array}$ The budgeted factory-overhead rate using direct-labor hours as the cost driver is _____.

A) $4.00
B) $3.57
C) $3.52
D) $3.81