A Company uses a job order costing system with manufacturing overhead applied to products on the basis of direct labor hours. The following information is available:

Estimated total manufacturing overhead cost is $$390,000$

Actual manufacturing overhead incurred was $$405,450$

Estimated total direct labor hours is $52,000.$

Actual direct labor hours actually used in production were $53,000$

The predetermined overhead rate $($POHR$)$ is: $(2$ marks$)$

A$.$ $$7\mathrm{.}36$ per Direct Labour Hour

B$.$ $$7\mathrm{.}50$ per Direct Labour Hour

C$.$ $$7\mathrm{.}65$ per Direct Labour Hour

D$.$ $$7\mathrm{.}80$ per Direct Labour Hour