For the year, there are 6,000 budgeted direct labor hours. The variable overhead rate is estimated to be $8/direct labor hour. Fixed manufacturing overhead is $36,000 for the year, which includes $4,000 of depreciation. What is the budgeted predetermined overhead rate?

• A. $8 per direct labor hour
• B. $13.33 per direct labor hour
• C. $14 per direct labor hour
• D. $14.67 per direct labor hour