Fis-Kla Corporation has budgeted fixed manufacturing overhead of $91,000 for August, which includes depreciation of $6,370 but is otherwise all current cash outlays. Their direct labor budget indicates that the month's production will need 13,872 direct labor hours. Budgeted variable manufacturing overhead is based on direct labor hours, and the variable overhead rate is $16.65 per direct labor hour. Fis-Kla recomputes its predetermined overhead rate every month. What should they calculate the predetermined overhead rate for August to be? Select one: O A. $23.21 O B. $22.75 C. $23.67 O D. $17.11 O E. $16.65