list 11 K Velvet Tees has the following estimated costs for the upcoming year Direct materials used $26,000 Direct labor costs $63,000 Salary of factory supervisor $37,000 Advertising expense $33,900 Heating and lighting costs for factory Depreciation on factory equipment $22,500 $5,700 $8,000 n 12 On 13 on 14 Sales commissions The company estimates that 2,200 direct labor hours will be worked in the upcoming year, while 2,100 machine hours will be used during the year. The predetermined manufacturing overhead rate per direct labor hour is closest to (Round your answer to the nearest whole dollar) OA. $49. tion 15 OB. $93. OC. $30. stion 16 OD. $28.