Using the Following Information The Predetermined Overhead Rate for Applying Manufacturing Overhead Would Be

Using the following information: $\begin{array}{ll}\text { Estimated manufacturing overhead } & \$ 840,000 \\\text { Actual manufacturing overhead } & \$ 800,000 \\\text { Estimated direct labour hours } & 56,000 \\\text { Actual direct labour hours worked } & 40,000\end{array}$ The predetermined overhead rate for applying manufacturing overhead would be:

A) $42.00.
B) $40.00.
C) $30.00.
D) $15.00.