Branin Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on direct labor-hours. The company based its predetermined overhead rate for the current year on total fixed manufacturing overhead cost of $160,000, variable manufacturing overhead of $3.40 per direct labor-hour, and 80,000 direct labor-hours. The company has provided the following data concerning Job A578 which was recently completed: Total direct labor-hours 250 Direct materials $ 715 Direct labor cost $ 9,000 The predetermined overhead rate is closest to: A) $8.80 per direct labor-hour B) $2.00 per direct labor-hour C) $3.40 per direct labor-hour D) $5.40 per direct labor-hour