Manufacturing overhead was estimated to be $$477,000$ for the year along with an estimated $26,500$ direct labor hours. Actual manufacturing overhead was $$364,375,$ and actual labor hours were $29,100.$ The predetermined overhead rate per direct labor hour would be:

Multiple Choice

$$17\mathrm{.}24.$

$$1\mathrm{.}10.$

$$13\mathrm{.}75.$

$$18\mathrm{.}00.$