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: Machine-hours Direct labor-hours Total fixed manufacturing overhead cost Variable manufacturing overhead per machine-hour Variable manufacturing overhead per direct labor- hour Forming 19,000 4,000 100,700 $ 2.00 Customizing 15,000 6,000 $63,000 s 3.90 The predetermined overhead rate for the Customizing Department is closest to: Multiple Cholce $4.55 per dlrect labor-hour $3.90 per direct labor-hour $10.50 per dlrect labor-hour $14.40 per direct labor-hour