Q Davol Corporation is preparing its Manufacturing Overhead Budget for the fourth quarter of the year. The budgeted variable manufacturing overhead rate is $6.45 per direct labor-hour, the budgeted fixed manufacturing overhead is $72,000 per month, of which $20,000 is factory depreciation. 9 If the budgeted direct labor time for December is 4,281 hours, then the predetermined manufacturing overhead per direct labor-hour for December would be: Fir O a $23.27 O b. $18.60 O c. $16.82 O d. $12.15 O e. $6.45 Next page