Odonnel Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on direct labor-hours. The company based its predetermined overhead rate for the current year on total fixed manufacturing overhead cost of $36,000, variable manufacturing overhead of $2.80 per direct labor-hour, and 10,000 direct labor-hours. The predetermined overhead rate is closest to: Multiple Choice $9.20 per dircct labor-hour $2.80 per direct labor-hour $6.40 per direct labor-hour $3.60 per direct labor-hour