Helland Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on direct labor-hours. The company based its predetermined overhead rate for the current year on the following data: Total direct labor-hours 30,000 Total fixed manufacturing overhead cost $189,000 Variable manufacturing overhead per direct labor-hour $2.50 The predetermined overheagr rate is closest to: A. $2.50 per direct labor-hour B. $11.30 per direct labor-hour C. $6.30 per direct labor-hour D. $8.80 per direct labor-hour