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

Actual manufacturing overhead costs $ $212,500$

Actual direct labor hours $54,900$

Actual direct labor costs $ $445,000$

Estimated manufacturing overhead costs $ $210,000$

Estimated direct labor $ $434,000$

Estimated direct labor hours $56,000$

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

Group of answer choices

$$3\mathrm{.}87$

$$3\mathrm{.}79$

$$3\mathrm{.}83$

$$3\mathrm{.}75$