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 $353,500 and direct labor hours would be 41,100. Actual manufacturing overhead costs incurred were $306,000, and actual direct labor hours were 51,900. What is the predetermined overhead rate per direct labor hour?

a.$6.88

b.$10.32

c.$8.60

d.$12.90