Namer Company uses DL hours in its predetermined OH rate. At the beginning of the year, the total estimated/budgeted DL hours was 3,800 and the estimated/budgeted manufacturing OH was $172,140. At the end of the year. actual DL hours for the year were 3,880 hours, and the actual manufacturing OH for the year was $171,000. The predetermined OH rate for the year mus have been closest to: $45.30 $46.25 $44.07 $45.00