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 $352,800 and direct labor hours would be 40,600. Actual manufacturing overhead costs incurred were $304,500, and actual direct labor hours were 51,100. What is the predetermined overhead rate per direct labor hour? Oa. $1303 Ob. $10.43 Oc. $8.69 Od. $6.95