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 $354,700 and direct labor hours would be 43,000. Actual manufacturing overhead costs incurred were $317,100, and actual direct labor hours were 53,800. What is the predetermined overhead rate per direct labor hour? , $8.25 Ob. $9.90 Oc. $12.37 Od. $6.60