see attached

13 The following information has been gathered for the Harrell Manufacturing Company for its fiscal year ending December 31: Actual manufacturing overhead costs $215, 500 Actual direct labor hours 55, 200 Actual direct labor costs $448, 000 Estimated manufacturing overhead costs $216, 670 Estimated direct labor $437, 000 Estimated direct labor hours 56, 300 What is the predetermined manufacturing overhead rate per direct labor hour