2 Lana, Inc., a manufacturing business, estimated the following for Year 1: Indirect materials: $52,000 Indirect labor: $17,000 Building Rent (1/3 of the building is for non-factoryadministrative offices): $72,000 Depreciation on production equipment: $23,000 Administrative office supplies: $15,000 Machine hours: 25,000 hours Direct labor hours: 35,000 hours Actual data for Year 1 are as follows: Total manufacturing overhead: $155,000 Machine hours: 28,000 hours Direct labor hours: 32,000 hours The manufacturing overhead rate is determined on thebasis of direct labor hours. Using the data above, what is the predetermined manufacturing overhead rate? $4.00 $4,69 $5.60 $4,43 $5.11 $4.84 $4.42