Harmony Co. estimated that 84,000 labor hours would be worked during the upcoming period, while 78,400 hours were actually worked. Harmony estimated that overhead would be $1,260,000 while actual overhead was $1,218,000. How much is the predetermined overhead rate if Harmony bases it on direct labor hours? O $15.54 per hour O $16.07 per hour O $14.50 per hour O $15.00 per hour