Jameson Corporation uses a predetermined overhead rate based on direct labor-hours to apply manufacturing overhead to jobs. The Corporation has provided the following estimated costs for the next year:

Jameson estimates that 24,000 direct labor-hours will be worked during the year. The predetermined overhead rate per hour will be:

$2.00

$2.79

$3.00

$4.00

Direct materials $5,000 $19,000 $24,000 $24,000 $17,000 $18,000 $13,000 Direct labor Rent on factory building Sales salaries Depreciation on factory equipment Indirect labor Production supervisor's salary