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Sutherland Company listed the following data for 2019: Budgeted factory overhead Budgeted direct labor hours Budgeted machine hours Actual factory overhead Actual direct labor hours Actual machine hours $2,100,000 89,000 51,000 2,201,000 83,700 48,900 Assuming Sutherland applied overhead based on direct labor hours, the company's predetermined overhead rate for 2019 is (round to two significant digits): $23.20 per direct labor hour. $23.60 per direct labor hour. $22.24 per direct labor hour. $22.50 per direct labor hour. $22.85 per direct labor hour