Joyston Company has the following estimated costs for the next year: Direct Materials: $15,000 Direct Labor: $146,000 Rent on Factory Building: $24,000 Sales Department Salaries: $29,000 Depreciation on Factory Equipment: $9,000 Indirect Labor: $25,000 Indirect Manufacturing Materials: $14,000 Production Supervisor's Salary: $20,000 Joyston pays $5 per hour for direct labor. - If manufacturing overhead is applied on the basis of direct labor hours, the predetermined overhead rate per direct labor hour will be which of the following? O $2 29 O $3.15 O $247 O $4.14