pts Helland Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on direct labor-hours. The company based its predetermined ove read rate for the current year on the following data: TI AL 1 2 Total direct labor-hours Total fixed manufacturing overhead cost Variable manufacturing overhead per direct labor-hour 30,000 $ 189,000 $ 2.50 The predetermined overhead rate is closest to: O $11.30 per direct labor-hour O $8.80 per direct labor-hour O $2.50 per direct labor-hour O $6.30 per direct labor-hour