The total factory overhead for Diva$-$nation is budgeted for the year at $$180,000,$ divided into four activities: cutting, $$18,000$;

sewing, $$36,000$; setup, $$96,000$; and inspection, $$30,000.$ Diva$-$nation manufactures two types of men's pants: jeans and

khakis. The activity$-$base usage quantities for each product by each activity are as follows:

Each product is budgeted for $20,000$ units of production for the year. What is the activity rates per direct labor hour for the

Sewing Department?

$$6$ per direct labor hour

$$7\mathrm{.}50$ per direct labor hour

$$22\mathrm{.}50$ per direct labor hour

$$40$ per direct labor hour