What is Manny's predetermined overhead rate?

Q 4.27: Next year, Manny's Mowing Service expects to use 31,200 direct labor hours and have total administration-related overhead of $351,000. Over the same period, Leo's Lawn Service expects to use 30,600 direct labor hours and have total administration-related overhead of $345,780. Given this information, A Manny's predetermined overhead rate for administration is $0.05 lower than Leo's rate. B Manny's predetermined overhead rate for administration is $0.39 higher than Leo's rate. C) Manny's predetermined overhead rate for administration is $0.05 higher than Leo's rate. D Manny's predetermined overhead rate for administration is $0.39 lower than Leo's rate