Longobardi Corporation bases its predetermined overhead rate on the estimated labor$-$hours for the upcoming year. At the beginning of the most recently completed year, the Corporation estimated the labor$-$hours for the upcoming year at $35,700$ labor$-$hours. The estimated variable manufacturing overhead was $$5\mathrm{.}93$ per labor$-$hour and the estimated total fixed manufacturing overhead was $$805,392.$ The actual labor$-$hours for the year turned out to be $33,200$ labor$-$hours. The predetermined overhead rate for the recently completed year was closest to:

Multiple Choice

$$ $$28\mathrm{.}49$ per labor$-$hour

$$5\mathrm{.}93$ per labor$-$hour

$$2256$ per labor$-$hour

$$30\mathrm{.}64$ per labor$-$hour