A manufacturing company applies factory overhead based on direct labor hours. At the beginning of the year, it estimated that total factory overhead costs would be $331,000 and direct labor hours would be 45,700. Actual manufacturing overhead costs incurred were $300,800, and actual direct labor hours were 51,000. What is the predetermined factory overhead rate per direct labor hour?

a.$5.79

b.$7.24

c.$10.86

d.$8.69