14) Burrow's Corporation uses a predetermined overhead rate based on labor-hours to apply manufacturing overhead to jobs. Burrow has provided the following estimated costs for next year: Burrow estimates that 15,000 direct labor-hours and 18,000 machinc-hours will be worked during the year. The predetermined overhead rate per hour will be: A) $3.77 B) $4.53 C) $8.53 D) $16.26