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Sutherland Company Listed the Following Data for 2010

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Sutherland Company listed the following data for 2010: Sutherland Company listed the following data for 2010:   Assuming Sutherland applied overhead based on direct labor hours,the company's predetermined overhead rate for 2010 is (round to two significant digits) : A) $23.20 per direct labor hour. B) $23.60 per direct labor hour. C) $22.24 per direct labor hour. D) $22.50 per direct labor hour. E) $22.85 per direct labor hour.
Assuming Sutherland applied overhead based on direct labor hours,the company's predetermined overhead rate for 2010 is (round to two significant digits) :


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