Jurica Corporation has two production departments, Forming and Customizing. The company uses a job-order costing system and computes a predetermined overhead rate in each production department. The Forming Department's predetermined overhead rate is based on machine-hours and the Customizing Department's predetermined overhead rate is based on direct labor-hours. At the beginning of the current year, the company had made the following estimates:

	Forming		Customizing
Machine-hours		19,000		15,000
Direct labor-hours		4,000		6,000
Total fixed manufacturing overhead cost	$	100,700	$	63,000
Variable manufacturing overhead per machine-hour	$	2.00
Variable manufacturing overhead per direct labor-hour			$	3.90

The predetermined overhead rate for the Customizing Department is closest to:

A)	$4.55 per direct labor-hour
B)	$14.40 per direct labor-hour
C)	$3.90 per direct labor-hour
D)	$10.50 per direct labor-hour