Before the Year Began, Butler Manufacturing Estimated That Manufacturing Overhead

Multiple Choice

Before the year began, Butler Manufacturing estimated that manufacturing overhead for the year would be $176,400 and that 13,800 direct labor hours would be worked. Actual results for the year included the following: The predetermined manufacturing overhead rate per direct labor hour is closest to

A) $12.08.
B) $12.67.
C) $12.78.
D) $13.41.