O out of 10 poin The Sydney Company uses a predetermined overhead rate in applying overhead to production orders on a direct labor cost basis in Department A and on a machine he X basis in Department B. At the beginning of the year, the company made the following estimates: Direct labor cost Factory overhead Direct labor hours Machine hours Dept A $ 77,000 $143.000 7,800 3,900 Dept B $ 57,000 $ 66,500 10,000 16.200 What predetermined overhead rate would be used in Department A (Round to the nearest penny)