Norris Roundhouse Enterprises makes custom sheds. During the first month of operations, four sheds were produced. As of the end of the first month, the following costs had been incurred: Job Direct materials Overhead Direct labor hours Direct labor #1 101 200 $ 3,500 $ 3,000 102 250 $ 2,500 $ 4,000 103 300 $ 3,000 $ 5,000 104 150 $ 1,500 $ 2,500 The company allocates manufacturing overhead on the basis of direct labor hours. The company estimates overhead costs will be $400,000 for the year, and estimates direct labor hours will be 10,000 hours for the year. Calculate the overhead allocation rate per direct labor hour