Before the year began, Seabrook Manufacturing estimated that manufacturing overhead for the year would be $175,600 and that 13,700 direct labor hours would be worked. Actual results for the year included the following:

Actual manufacturing overhead cost = $184,700

Actual direct labor hours = $15,500

The predetermined manufacturing overhead rate per direct labor hour is closest to (Round your answer to the nearest cent.)

A. $13.48

B. $11.92

C. $11.33

D. $12.82