overhead... Rack Inc. bases its manufacturing overhead budget on budgeted direct laborhours. The direct labor budget indicates that 4,200 direct labor-hours will be required in September. The variable overhead rate is $6.20 per direct laborhour. The company's budgeted fixed manufacturing overhead is $54,600 per month, which includes depreciation of $6,050. All other fixed manufacturing overhead costs represent current cash flows. The company recomputes its predetermined overhead rate every month. The predetermined overhead rate for September should be