Prather Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on direct labor-hours. The company based its predetermined overhead rate for the current year on the following data: Total direct labor-hours Total fixed manufacturing overhead coat Variable manufacturing overhead per direct labor-hour 50,000 $285,000 $ 3.80 Recently, Job P513 was completed with the following characteristics: Number of units in the job Total direct labor-hours Direct materials Direct labor cost 10 20 $ 710 $500 The predetermined overhead rate is closest to Multiple Choice $3.80 per direct labor hour