Dallas Company uses a job order costing system. The company's executives estimated that direct labor would be $2,000,000 (200,000 hours at $10/hour) and that factory overhead would be $1, 500,000 for the current period. At the end of the period, the records show that there had been 180,000 hours of direct labor and $1, 200,000 of actual overhead costs. Using direct labor hours as a base, what was the predetermined overhead rate? A $6.00 per direct labor hour. B. $7.50 per direct labor hour. C. $6.67 per direct labor hour. D. $8.33 per direct labor hour. E. $7.08 per direct labor hour