10) Prather Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on direct labor-hours. The company bed its predetermined overhead rate for the current year on the following data: Total direct labor-hours Total fixed manufacturing overhead cost Variable manufacturing overhead per direct labor-hour Recently, Job P513 was completed with the following characteristics: Number of units in the job Total direct labor-hours Direct materials Direct labor cost The predetermined overhead rate is closest to: A) $5.70 per direct labor-hour B) $3.80 per direct labor-hour c) $9.50 per direct labor-hour D) $13.30 per direct labor-hour 10 20 $ 710 $500 50,000 $285,000 $ 3.80