Daget Corporation uses direct labor$-$hours in its predetermined overhead rate. At the beginning of the year, the total estimated manufacturing overhead was $$365,280.$ At the end of the year, actual direct labor$-$hours for the year were $24,000$ hours, manufacturing overhead for the year was overapplied by $$9,200,$ and the actual manufacturing overhead was $$362,560.$ The predetermined overhead rate for the year must have been closest to:$1.$ $$15\mathrm{.}62$ per direct labor$-$hour$2.$ $$15\mathrm{.}49$ per direct labor$-$hour$3.$ $$15\mathrm{.}22$ per direct labor$-$hour$4.$ $$15\mathrm{.}11$ per direct labor$-$hour