10 Check my v Branin Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on direct labor-hours. The company based its predetermined overhead rate for the current year on total fixed manufacturing overhead cost of $160,000, variable manufacturing overhead of $3.40 per direct labor-hour, and 80,000 direct labor-hours. The company has provided the following data concerning Job A578 which was recently completed: 02:50:37 Total direct labor-hours 250 $ 715 $ 9,000 Direct materials Direct labor cost. The predetermined overhead rate is closest to: Multiple Choice $5.40 per direct labor-hour $2.00 par direct labor-hour $8.80 par direct labor-hour $3.40 per direct labor-hour