Digital Underground Company has the following estimated costs for the upcoming year: Direct labor costs Direct materials used Salary of factory supervisor Sales commissions Heating and lighting costs for factory Depreciation on factory equipment Advertising expense $62,800 $25.300 $37,000 $8,600 $23,000 $5,500 $34,000 The company estimates that 2.500 direct labor hours will be worked in the upcoming year, while 2,700 machine hours will be used during the year. The predetermined manufacturing overhead rate per direct labor hour is closest (Round your answer to the nearest whole dollar.) to O $43. $26. $25 O $78 be