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The Following Information Has Been Gathered for the Harrell Manufacturing

question 122

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The following information has been gathered for the Harrell Manufacturing Company for its fiscal year ending December 31:
 Actual manufacturing overhead costs $212,500 Actual direct labor hours 54,900 Actual direct labor costs $445,000 Estimated manufacturing overhead costs $210,000 Estimated direct labor $434,000 Estimated direct labor hours 56,000\begin{array} { l r } \text { Actual manufacturing overhead costs } & \$ 212,500 \\\text { Actual direct labor hours } & 54,900 \\\text { Actual direct labor costs } & \$ 445,000 \\\text { Estimated manufacturing overhead costs } & \$ 210,000 \\\text { Estimated direct labor } & \$ 434,000 \\\text { Estimated direct labor hours } & 56,000\end{array}
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What is the predetermined manufacturing overhead rate per direct labor hour?


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