Use the following information to answer questions 1, 2 and 3. The information will be repeated in each question. Budgeted Overhead for the Year $100,000 Actual Overhead for the Year $110,000 Budgeted Direct Labor Hours 5,000 hours 5,100 hours Actual Direct Labor Hours Question: What is the POR (predetermined overhead rate) for the year? a) $22.00 per direct labor hour b) $21.56 per direct labor hour c) $20.00 per direct labor hour d) $19.60 per direct labor hour