$60
$90
$80
$70
Answer is Right!
Answer is Wrong!
The correct answer is $\boxed{\text{B) $90}$}.
The overhead rate is calculated by dividing the actual manufacturing overhead costs by the actual total quantity of the cost allocation base. In this case, the actual manufacturing overhead costs are $225,000 and the actual total quantity of the cost allocation base is 2,500 labor hours. Therefore, the overhead rate is $225,000 / 2,500 = $90 per labor hour.
Option A is incorrect because it is the actual manufacturing overhead costs, not the overhead rate.
Option C is incorrect because it is the total amount of manufacturing overhead costs, not the overhead rate.
Option D is incorrect because it is the average manufacturing overhead cost per labor hour, not the overhead rate.