Johnston Company has the following estimated costs for the next year: Direct Materials: $7,000 . Direct Labor Expense: $101.000 Rent on factory building: $14,000 Sales salaries: $21,000 Depreciation on factory equipment: $10,000 Factory building utility expenses: $5,000 Indirect manufacturing materials: $17,000 Production supervisor's salary: $12,000 . Johnston pays $5 per hour for direct labor. If manufacturing overhead is applied on the basislf direct labor hours, the predetermined overhead rate per direct labor hour will be which of the following? $2.87 O $2.28 0 $3.91 O $2.62 If BSC Company is tracking how often customers mention the company on their social media channels, which category of performance are they measuring in their balanced scorecard? O Financial IN O Customer O Learning and Growth Internal Process