QUESTION S year began, Mitchell Manufacturing estimated that manufacturing overhead for the year would be $175,500 and that 13,000 direct labor hours would be worked Actual results for the year included the following $184,000 Actu al manufacturing overhead cost 14.500 Actual direct labor hours The predetermined manufacturing overhead rate per direct labor hour is closest to a $12.10 C) b. S12.69. $13.50 $14 15