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?

$3.87.

$3.79.

$3.83.

$3.75.