Question 4 (4 points) MNOP 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 cost Variable manufacturing overhead per direct labor-hour The predetermined overhead rate is closest to: $ 30,000 189,000 2.50 $2.50 per direct labor-hour $8.80 per direct labor-hour O $6.30 per direct labor-hour O $11.30 per direct labor-hour