OWL Corporation uses a predetermined overhead rate based on direct laborhours to apply manufacturing overhead to jobs. The Corporation has provided the following estimated costs for the next year:

Direct materials

Direct labor

Rent on factory building

Sales salaries

Depreciation on factory equipment

Indirect labor

Production supervisor's salary

$$6,000$

$$20,000.$

$$15,000$

$$25,000$

$$8,000$

$$12,000$

$$15,000$

The Corporation estimates that $20,000$ direct labor$-$hours will be worked during the year. The predetermined overhead rate per hour will be: