The manufacturing overhead budget at Sanches, Ltd. is based on budgeted direct labor-hours. The direct labor budget indicates that 10,650 direct labor-hours will be required in October. The variable overhead rate is $12.90 per direct labor-hour. The company's budgeted fixed manufacturing overhead is $190,000 per month, which includes depreciation of $38,000. All other fixed manufacturing overhead costs represent current cash flows. The company recomputes its predetermined overhead rate every month. The predetermined overhead rate for October should be: Select one: O A $30.74 OB. $27.17 C. $32.11 O D. $45.01 OE $34.31 F Next page