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 $214,500 55,100 $447,000 $213,560 $436,000 56,200 What is the predetermined manufacturing overhead rate per direct labor hour? $3.89. $3.82. $3.88. $3.80.