The following information has been gathered for the Harrell Manufacturing Company for its fiscal year ending December 31: Actual manufacturing overhead costs Actual direct labor hours Actual direct labor costs Estimated manufacturing overhead costs Estimated direct labor Estimated direct labor hours $216,500 55,300 $449,000 $ 222,780 $438,000 56,400 What is the predetermined manufacturing overhead rate per direct labor hour? $3.92 $3.84. $4.03. O $3.95 Compute the Work-in-Process transferred to the finished goods warehouse on April 30 using the following information: Work-In-Process Inventory, April 30 Direct material purchased during April Work-In-Process Inventory, April 1 Direct labor costs incurred Manufacturing overhead costs Direct materials used in production $ 235 210 260 360 310 185 $830. $855. $880. $930