Scofield Company's budget for the coming year includes the following: Direct material $675,000 Indirect material 337,500 Direct labor (@ $17 per hour) 1,125,000 Indirect labor 132,750 Factory depreciation 840,000 Corporate general liability insurance 150,000 Factory utilities 114,000 Marketing expense 135,000 Other factory expense 77,250 If manufacturing overhead is assigned based on direct labor hours, what is the predetermined total overhead rate for the coming year? Select one: a. $22.69 b. $15.58 c. $27.00 d. $19.89