$2$

Daget Corporation uses direct labor$-$hours in its predetermined overhead rate. At the beginning of the year, the total estimated manufacturing overhead was $$364,380.$ At the end of the year, actual direct labor$-$hours for the year were $24,000$ hours, manufacturing overhead for the year was overapplied by $$8,300,$ and the actual manufacturing overhead was $$359,860.$ The predetermined overhead rate for the year must have been closest to:

Multiple Choice

$$15\mathrm{.}47$ per direct labor$-$hour

$$15\mathrm{.}34$ per direct labor$-$hour

$$15\mathrm{.}18$ per direct labor$-$hour

$$14\mathrm{.}99$ per direct labor$-$hour