A manufacturing company applies factory overhead based on direct labor hours. At the beginning of the year, it estimated that factory overhead costs would be $331,000 and direct labor hours would be 42,100. Actual manufacturing overhead costs incurred were $307,800, and actual direct labor hours were 51,100. What is the predetermined overhead rate per direct labor hour? C . $9.43 C. $11.79 c. $7.86 d. $5.29