4 The following information has been gathered for Catalyst Legal Services for its fiscal year ending December 31 Actual office overhead costs Actual billable labor hours Actual billable labor costs Estimated office overhead costs Estimated billable labor hours Estimated billable labor costs 1,275,500 44,600 $3,960,000 $1,080,000 48,000 What is the predetermined office overhead rate per billable labor hour? O $28.60 O $26.57 O $22.50 O $24.22