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 $333,800 and direct labor hours would be 41,300. Actual manufacturing overhead costs incurred were $314,800, and actual direct labor hours were 53,400. What is the predetermined overhead rate per direct labor hour?

a.$9.70

b.$12.12

c.$8.08

d.$6.47