Assume that a company pays a 5% sales commission. Also, assume the job cost sheet for Job X shows that (1) it used 18 direct labor-hours and incurred direct materials and direct labor charges of $500 and $360, and (2) its unit product cost is $27.35. If Job X contained 40 units, then what is the plantwide predetermined overhead rate per direct labor-hour? ed Multiple Choice O $15.00 O $47.78 O $60.78 O $13.00