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Dehner Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on tolowing ata direct labor-hours. The compeny based its predetermined overhead rate for the cument year on the Total dLrect Labor-hours Total tixed manufacturing overhead cost Variable manutacturing overhead per direct labor-$ 3.0 0,000 96,000 hour Recently, Job P95t was completed with the folowing characteristics Nunber ot units in the job Total direct labor-hours Direct materials Direct labor coat 20 100 $ 755 4,000 The predetermined overhead rate is closest bo: Mutiple Choice 2.40 per direct labor hour $3.00 per drect ahor hour 8.40 per drect lebo-hour 5.40 per dret laber