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The following information has been gathered for the Harrell Manufacturing Company for its fiscal year ending December 31: Actual manufacturing overhead costs $ 213,500 Actual

The following information has been gathered for the Harrell Manufacturing Company for its fiscal year ending December 31:

Actual manufacturing overhead costs $ 213,500
Actual direct labor hours 55,000
Actual direct labor costs $ 446,000
Estimated manufacturing overhead costs $ 235,620
Estimated direct labor $ 435,000
Estimated direct labor hours 56,100

What is the predetermined manufacturing overhead rate per direct labor hour?

Multiple Choice

  • $3.88.

  • $3.81.

  • $4.28.

  • $4.20.

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