Kiever, Incorporated, manufactures and sells two products: Product $O9$ and Product Y$1.$ Data concerning the expected production of each product and the expected total direct labor$-$hours $($DL$.$Hs$)$ required to produce that output appear below:

The company's total manufacturing overhead is $$1,121,960.$ If the company allocates all of its overhead based on direct labor$-$hours, the predetermined overhead rate would be closest to:

Multiple Choice

$$60\mathrm{.}08$ per DLH

$$92\mathrm{.}34$ per DLH