Below is the Rose Company’s Manufacturing Overhead Budget for the 1^st quarter of the year:

	January	February	March	Quarter
Direct Labor Hours	20,000	15,000	12,000	47,000
Variable manufacturing overhead per hour	$3.00	$3.00	$3.00	$3.00
Total variable manufacturing overhead	$ 60,000	$45,000	$36,000	$141,000
Fixed manufacturing overhead	50,000	50,000	50,000	150,000
Total manufacturing overhead	$110,000	$95,000	$86,000	$291,000
Less: Depreciation	10,000	10,000	10,000	30,000
Cash disbursements for manufacturing overhead	$100,000	$85,000	$76,000	$261,000

Rose uses direct labor hours as its overhead allocation base. The company’s predetermined overhead rate (including both variable and fixed manufacturing overhead) for the quarter is closest to:

		$8.51 per direct labor hour
		$5.51 per direct labor hour
		$9.19 per direct labor hour
		$6.19 per direct labor hour