Femto, SA has budgeted fixed manufacturing overhead of $$151,000$ for November, which includes depreciation of $$12,080$ but is otherwise all current cash outlays. Their direct labor budget indicates that the month's production will need $7,824$ direct labor hours. Budgeted variable manufacturing overhead is based on direct labor hours, and the variable overhead rate is $$7\mathrm{.}25$ per direct labor hour.

Femto recomputes its predetermined overhead rate every month. What should they calculate the predetermined overhead rate for November to be$?$

Select one:

A$.$ $$26\mathrm{.}55$

B$.$ $$28\mathrm{.}09$

C$.$ $$44\mathrm{.}31$

D$.$ $$8\mathrm{.}79$

E$.$ $$7\mathrm{.}25$