Washtenaw Corporation uses a job-order costing system in 20x1 and 20x2. Use the following data to compute the predetermined manufacturing overhead rate for 20x2 for this company. Actual direct labor hours in 20x1 Actual manufacturing overhead costs in 20x1 Estimated direct labor hours expected in 20x2 12,000 Estimated manufacturing overhead costs expected in 20x2 $39,000 $3.08 per direct labor-hour $3.33 per direct labor-hour $3.00 per direct labor-hour $3.25 per direct labor-hour