TALA Corp has just started its operations in 2020. After 6 months, the company has the following data: Cost of goods sold is 540,000; 30% of Manufacturing cost were distributed to Direct labor cost. Applied overhead is 375,000. WIP ending was 10% of total manufacturing cost. Finished goods remaining in stock were 20% of total cost of goods manufactured. Over applied overhead is 10,000 (OH rate is based on DL). What is the overhead rate used for the period?
e. none of the above