Avitia Inc. bases its manufacturing overhead budget on budgeted direct labor$-$hours. The direct labor budget

indicates that $3,700$ direct labor$-$hours will be required in September. The variable overhead rate is $$5\mathrm{.}70$ per

direct labor$-$hour. The company's budgeted fixed manufacturing overhead is $$48,100$ per month, which includes

depreciation of $$5,550.$ All other fixed manufacturing overhead costs represent current cash flows. The

company recomputes its predetermined overhead rate every month. The predetermined overhead rate for

September should be:

A$.$ $$5\mathrm{.}70$

B$.$ $$13\mathrm{.}00$

C$.$ $$18\mathrm{.}70$

D$.$ $$17\mathrm{.}20$