Dagger Corporation uses direct labor-hours in its predetermined overhead rate. At the beginning of the year, the total estimated manufacturing overhead was $210,900.At the end of the year, actual direct labor-hours for the year were 15,000 hours,manufacturing overhead for the year was underapplied by $11,400, and the actual manufacturing overhead was $204,900.The predetermined overhaed rate for the yar must have been closer to: $13.84 $13.56 $12.90 $12.03