Midwest Corporation has provided the following data concerning manufacturing overhead for 2020:

Estimated manufacturing overhead for the year	$	44,520
Estimated direct labor hours for the year		2,120

Two jobs were worked on during the year: Job A-101 and Job A-102. The number of direct labor-hours spent on Job A-101 and Job A-102 were 1,260 and 2,200, respectively. The actual manufacturing overhead was $50,200. What is the predetermined manufacturing overhead rate per direct labor hour for the year?

Multiple Choice

• $21.

• $26.

• $42.

• $37.