manufacturing overhead costs incurred were $$313,200,$ and actual direct labor hours were $53,000.$ What is the predermined factory overhead rate per direct labor hour?

a$.$ $$8\mathrm{.}30$

b$.$ $$6\mathrm{.}92$

c$.$ $$10\mathrm{.}38$

d$.$ $$5\mathrm{.}54$