Rorick, nv has budgeted fixed manufacturing overhead of $$180,000$ for April, which includes depreciation of $$27,000$ but is otherwise all current cash outlays. Their direct labor budget indicates that the month's production will need $11,613$ direct labor hours. Budgeted variable manufacturing overhead is based on direct labor hours, and the variable overhead rate is $$13\mathrm{.}85$ per direct labor hour.

Rorick recomputes its predetermined overhead rate every month. What should they calculate the predetermined overhead rate for April to be$?$

A$.$$$29\mathrm{.}35$

B$.$$$42\mathrm{.}52$

C$.$$$31\mathrm{.}00$

D$.$$$15\mathrm{.}50$

E$.$$$28\mathrm{.}67$