Tribute Company has the following estimated costs for next year:

Sales Commissions	$150,000
Direct Labor	110,000
Salary of Production Supervisor	70,000
Rent on Factory Equipment	32,000
Direct Material	30,000
Advertsising Expense	22,000
Indirect Materials	10,000

The company estimates that 16,000 direct labor and 106,000 machine hours will be worked during the year. If overhead is applied on the basis of direct labor hours, the predetermined overhead rate per direct labor hour will be:

Multiple Choice

A. 7

B. 13.88

C.15.26

D. 17.12