Maple Mount Fishery is a canning company in Astoria. The company uses a normal costing system in which factory overhead is applied on the basis of direct labor costs. Budgeted factory overhead for the year was $684,600, and management budgeted $326,000 of direct labor costs. During the year (20x1), the company incurred the following actual costs. Direct materials used. $388,000 Direct labor $307,000 Factory overhead $652,000 The January 1 balances of inventory accounts are shown below. Materials (all rect): $62,300 Work-in-process: $43,100 Finished goods $25,800 In 20x1, the December 31 balances of Work-in-Process and Finished goods are $38,790 and $23,220, respectively. What is the amount of the pre-determined rate used by Maple Mount Fishery? O a. $2.1 per direct labor costs. O b. $2.5 per direct labor costs. O c. $1.5 per direct labor costs. O d. $3.0 per direct labor costs.