Marie, Inc. uses a job costing system and allocates overhead using an estimated factory overhead rate based on their estimate of total overhead and direct labor hours predetermined at the beginning of the year. Information for 2014 is as follows: Estimated at Beginning of Year Actual at End of Year Manufacturing overhead cost $185,000 Direct labor hours $187,000 o hours68:000 hours The estimated factory overhead rate to be used to allocate factory overhead for 2014 was: $2.25 $2.50 $2.75 $3.00