Pother Corportion uses a job$-$order costing system with a single plantwide predetermined overhead rate taxed on direct labor$-$hours. The company based its predetermined overhead rate for the current year on the following data:Total direct labor$-$hoursTotal fixed manufacturing overhead cost$50,0002285$:$000$$ $3\mathrm{.}80$Variable manufacturing overhead per direct labor$-$hourRecently, Job PS$13$ was completed with the following characteristics:Number of unite in the jobTotal direct labor$-$hoursDirect materialsDirect labor cost$1020$$ $710$$ $500$The predetermined overhead rate is closest to:A$)55\mathrm{.}70$ per direct labor$-$hour$8)$ $$3\mathrm{.}80$ per direct labor$-$hour c$)$$$9\mathrm{.}50$ per direct labor$-$hour$0)$ $$13\mathrm{.}30$ per direct labor$-$hour