The following information applies to Your Company for the current year: Direct labor-hours: Estimated for the year. 48,000 Actual hours worked. 45,000 Machine hours Estimated for the year. 39,000 Actual hours worked. 36,000 Manufacturing overhead: Estimated for the year $192,000 Actual cost incurred 200,000 Overhead cost is applied to production on a basis of direct labor hours. What is the predetermined overhead rate (round if necessary)? $4.44 $4.27 $4.92 0 $4,17 $4.00