sa Corporation has two production departments, Forming and Customizing. The pany uses a job-order costing system and computes a predetermined overhead in each production department. The Forming Department's predetermined head rate is based on machine-hours and the Customizing Department's letermined overhead rate is based on direct labor-hours. At the beginning of the ent year, the company had made the following estimates: predetermined overhead rate for the Customizing Department is closest to: A) $14.40 per direct labor-hour B) $4.55 per direct labor-hour C) $3.90 per direct labor-hour D) $10.50 per direct labor-hour