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

Estimated manufacturing overhead for the year	$	30,000
Estimated direct labor hours for the year		2,000

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 1,200 and 1,000, respectively. The actual manufacturing overhead was $37,000. What is the predetermined manufacturing overhead rate per direct labor hour for the year?

		$20.
		$30.
		$15.
		$25.