Midwest Corporation has provided the following data concerning manufacturing overhead for 2020 Estimated manufacturing overhead for the year Estimated direct labor hours for the year $57,720 2,220 18 Two jobs were worked on during the year. Job A-101 and Job . and 3.200, respectively. The actual manufacturing overhead was $61 200 A-102. The number of direct labor-hours spent on Job A-10t and Job A 102 were 130 hour for the year? What is the predetermined manufacturing overhead rate per direct labor Multiple Choice $31 $26 $47