hours. The predetermined overhead rate for the recently completed year was closest to:

Multiple Choice:

a$.$ $$22\mathrm{.}31$ per labor$-$hour

b$.$ $$28\mathrm{.}56$ per labor$-$hour

c$.$ $$31\mathrm{.}16$ per labor$-$hour

d$.$ $$6\mathrm{.}25$ per labor$-$hour