ABC Company has two departments, X and Y. Manufacturing overhead is allocated based on direct labor cost in Department X and direct labor hours in Department Y. The following additional information is available: Actual data for completed Job No. 138 is as follows: Compute the predetermined manufacturing overhead rate for Department Y a. $10.38 per direct labor hour b. $0.13 per direct labor hour c. $12.34 per direct labor hour d. $5.82 per direct labor hour