Company Dept. A Estimated manufacturing overhead $500,000 $338,000 Dept B. $162,000 Estimated direct labor cost $250,000 $130,000 $120,000 Actual manufacturing overhead $720,000 $400,000 $320,000 Actual direct labor cost $300,000 $160,000 $140,000 Based on this information, the predetermined overhead rate per direct labor dollar for Dept. A is O $2.60 O $2.00 O $2.40 O $2.50