Please answer all. Thanks so much in advance:)

9. Salge Inc. bases its manufacturing overhead budget on budgeted direct labor-hours. The variable overhead rate is $8.10 per direct labo-hour. The company's budgeted fixed manufacturing overhead is $74,730 per month, which includes depreciation of $20,670. All other fixed manufacturing overhead costs represent current cash flows. The direct labor budget indicates that 5,300 direct labor-hours will be required in September. The company recomputes its predetermined overhead rate every month. The predetermined overhead rate for September should be: $18.30 O $14.10 $8.10 O$22.20