Manufacturing overhead was estimated to be $$400,000$ for the year along with an estimated $20,000$ direct labor hours. Actual manufacturing overhead was $$415,000,$ and actual labor hours were $21,000.$ The predetermined manufacturing overhead rate per direct labor hour would be:

Multiple Choice

$$20\mathrm{.}75$

$$19\mathrm{.}05.$

$$0\mathrm{.}05.$

$$20\mathrm{.}00.$