3 Me Graw Help Save & Ex Subm Helland Corporation uses a job order costing system with a single plantwide predetermined overhead rate based on direct labor-hours. The company based its predetermined overhead rate for the current year on the following data: Total direct labor-hours Total fixed manufacturing overhead cost Variable manufacturing overhead per direct labor-hour The predetermined overhead rate is closest to Mutiple Choice $2.50 per direct labor $11.30 per direct aber hour 56.30 per direct labor-hour $8.00 per drect 30,000 $ 189,000 $2.50