Duran Corporation uses direct labor-hours in its predetermined overhead rate. At the beginning of the year, the total estimated manufacturing overhead was $251,590. At the end of the year, actual direct labor-hours for the year were 18,800 hours, manufacturing overhead for the year was underappiled by $12,700, and the actual manufacturing overhead was $238,300. The predetermined overhead rate for the year must have been closest to Multiple Choice $12.68. $13.38. $11.57 $12.00