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: Estimated Amounts Direct labor costs Direct labor hours Manufacturing overhead costs Department X $249,600 24,960 $259,000 Department Y $427,500 45,000 $262,000 Actual data for completed Job No. 138 is as follows: Estimated Amounts Department X $23,700 Direct materials 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 Department Y $48,600 requisitioned Direct labor costs $34,400 Direct labor hours 4,300 Compute the predetermined manufacturing overhead rate for Department Y $38,800 3,800