Dagnon Corporation uses direct labor-hours in its predetermined overhead rate, At the beginning of the year, the total estimated manufacturing overhead was $299,130. At the end of the year, actual direct labor-hours for the year were 17,400 hours, manufacturing overhead for the year was overapplied by $13,850, and the actual manufacturing overhead was $294,130. The predetermined overhead rate for the year must have been closest to:

		$17.70
		$17.19
		$18.22
		$16.90