The manufacturing overhead budget at Polich Corporation is based on budgeted direct labor-hours. The direct labor budget indicates that 9,300 direct labor-hours will be required in February. The variable overhead rate is $8.70 per direct labor-hour. The company's budgeted fixed manufacturing overhead is $124,620 per month, which includes depreciation of $18,280. 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 O $13.40 per direa labor-hour O $2210 per direct labor-hour O $870 per direct labor-hour O $1980 per direct labor-hour