The manufacturing overhead budget at Foshay Corporation is based on budgeted direct labor$-$hours. The direct labor budget indicates that $5,800$ direct labor$-$hours will be required in May. The variable overhead rate is $$9\mathrm{.}10$ per direct labor$-$hour. The company's budgeted fixed manufacturing overhead is $$104,400$ per month, which includes depreciation of $$8,120.$ All other fixed manufacturing overhead costs represent current cash flows. The company recomputes its predetermined overhead rate every month. The predetermined overhead rate for May should be:

Multiple Choice

$$9\mathrm{.}10$

$$27\mathrm{.}10$

$$18\mathrm{.}00$

$$25\mathrm{.}70$