During 2014 Jackson Company estimated that its manufacturing employees would work direct hours. During the year the company actively used direct labor hours Actual manufacturing overhead costs amounted to $352,000 Jackson applies overhead cost on the basis of direct labor hours. The manufacturing overhead account was over applied by $17, 200 during 2014 Based on this information for overhead rate was: $6.10 per labor hour $4.20 per labor hour $4.96 per labor hour $5.20 per labor hour