The following information was extracted from the accounting records of Williams Company:

Standard cost data for product X

Direct Materials - 5 pounds of material Y at $10/pound

Direct Labor - 3 hours of direct labor at $20/hour

Overhead - ?

Flexible budget for total overhead for the year

$300,000 of fixed costs plus $4 per direct labor hour

Number of units of product X to be produced during the year

10,000 units

Actual total overhead costs for August

$38,714

Direct labor hours worked in August

2,600

Number of units of product X produced during August

917

The standard predetermined overhead rate is

Group of answer choices

$14

$30

$1.00

$13

$15