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: What is the predetermined factory overhead rate per labor dollar?
$$\begin{array} { | l | r | } \hline \text { Estimated factory ouerhead costs } & \$ 1,500,000 \\\hline \text { Actual factory overhead costs } & \$ 1,776,400 \\\hline \text { Estimated labor hours } & 48,000 \\\hline \text { Actual labor hours } & 51,700 \\\hline \text { Estimated labor costs } & \$ 756,000 \\\hline \text { Actual labor costs } & \$ 840,125 \\\hline \text { Estimated machine hours } & 96,000 \\\hline \text { Actual machine hours } & 102,600 \\\hline\end{array}$$

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