Mackson Inc. listed the following data for 2019: $1,271,000 82,000 41,000 1,201,000 Budgeted factory overhead Budgeted direct labor hours Budgeted machine hours Actual factory overhead Actual direct labor hours Actual machine hours Round calculations to 2 significant digits 86,300 39,400 Assuming Mackson Inc. allocated overhead based on direct labor hours, the firm's budgeted overhead rate for 2019 is: $14.20 per direct labor hour. $14.38 per direct labor hour. $15.24 per direct labor hour. O $15.85 per direct labor hour. $15.50 per direct labor hour