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Sutherland Company sted the following data for the current year 15 Hudgeted factory overhead $ 2.190,000 budgeted direct labor hours 90,000 iludgeted machine hours $1,300 Actual factory overhead 2,201,300 Actual direct labor hours $4,000 Actual machine hours 49.200 Assuming Sutherland applied overhead based on direct labor hour, the company's predetermined overhead rate for the current year rounded to two decimal places is Multiple Choice $23 85 per direct labor hour 12 $24.20 per digct lobor hour $26.80 por direct lobor hour $22.29 per direct labor hour $2264 per direct labor hour