Question $3$

Jacob Corporation uses direct labor$-$hour as its allocation base for its prectetermineef everthead rate. At the beginning of the year, the total estimated manufactuting overhead was $$366,000.$ At the end of the year, actual direct labor$-$hours for the year were $24,000$ hours, manufacturing Overhead for the year was overapplied by $$8,000,$ and the actual manufacturing overhead was $$359,200.$ The predetermined overhead rate is:

$$15\mathrm{.}18$ per direct labor hour

$$15\mathrm{.}30$ per direct labor hour

$$15\mathrm{.}15$ per direct labor hour

$$15\mathrm{.}20$ per direct labor hour

$$15\mathrm{.}25$ per direct labor hour