Manufacturing overhead was estimated to be $459,000 for the year along with an estimated 25,500 direct labor hours. Actual manufacturing overhead was $350,625, and actual labor hours were 27,800. The predetermined overhead rate per direct labor hour would be:

Manufacturing overhead was estimated to be $459,000 for the year along with an estimated 25,500 direct labor hours. Actual manufacturing overhead was $350,625, and actual labor hours were 27,800 . The predetermined overhead rate per direct labor hour would be