Beta Corporation is planning operations for the coming year Beta uses normal casting and apples overhead on the basis of director hours. The estimated overhead cost amounts to $10,000,000, estimated direct labor hours are 125,000, estimated direct labor cost amounts to $3,200,000, and estimated direct materials costs $29,000,000. What is Beta's predetermined overhead rate? a. $34 per direct labor hour . 576 per direct labor hour $80 per direct labor hour d. 532 per direct labor hour