HELP!!!!

Assume that a company uses a standard cost system and applies overhead to production based on direct labor-hours. It provided the following information for its most recent year:

Total budgeted fixed overhead cost for the year	$	303,000
Actual fixed overhead cost for the year	$	276,000
Budgeted direct labor-hours		60,000
Actual direct labor-hours		56,000
Standard direct labor-hours allowed for the actual output		58,000

The fixed portion of the predetermined overhead rate is closest to:

Multiple Choice

• $5.05.

• $4.65.

• $5.41.

• $4.98.