23 of 30 2003 Xiaomiao Corporation is preparing its Manufacturing Overhead Budget for the fourth quarter of the year. The budgeted variable manufacturing overhead rate is $3.00 per direct labor-hour, the budgeted fixed manufacturing overhead is $56,000 per month, of which $10,000 is factory depreciation. If the budgeted direct labor time for Decemb is 4,000 hours, then the predetermined manufacturing overhead per direct labor-hour for December would be A. 55.50 O B. $19.50 O c. $17.00 O D. $3.00 14 wan/ one 24 of 30 20 19