The manufacturing overhead budget at Polish Corporation is based on budgeted direct labor laws. The direct labor budget indicates that 9,000 direct labor hours well be required in February. The variable overhead rate is $8.90 per direct labor hour. The companys budgeted fixed manufacturing is 116,100 per month, which includes depreciation of 18,260. All other fixed manufacturing overhead costs represent current cash flows. The company recomputes its predetermined overhead rate every month. The predetermined overhead rate for February should be: 12.90 19.50 8.90 21.80