Jackson Inc. listed the following data for 2019:

	Budgeted factory overhead	$1,272,000
	Budgeted direct labor hours	80,000
	Budgeted machine hours	40,000
	Actual factory overhead	1,201,400
	Actual direct labor hours	86,700
	Actual machine hours	39,800

Assuming Jackson Inc. applied overhead based on direct labor hours, the firm's predetermined overhead rate for 2019 is (round calculations to 2 significant digits):

Multiple Choice

• $14.09 per direct labor hour.

• $14.32 per direct labor hour.

• $15.12 per direct labor hour.

• $15.90 per direct labor hour.