The Following Information Has Been Gathered for the Harrell Manufacturing

The following information has been gathered for the Harrell Manufacturing Company for its fiscal year ending December 31: What is the predetermined manufacturing overhead rate,assuming direct labor cost is used as the activity base?
$$\begin{array} { | l | r | } \hline \text { Actual manufacturing overhead costs } & \$ 212,500 \\\hline \text { Actual direct labor hours } & 54,900 \\\hline \text { Actual direct labor costs } & \$ 445,000 \\\hline \text { Estimated manufacturing overhead costs } & \$ 210,000 \\\hline \text { Estimated direct labor } & \$ 434,000 \\\hline \text { Estimated direct labor hours } & 56,000 \\\hline\end{array}$$

A) 48.4%.
B) 47.2%.
C) 49.0%.
D) 47.8%.