A company estimates that total overhead will be $$272,500.$ Of the overhead, $$92,500$ consists of machine$-$related costs, and the balance is direct labor$-$

related costs. They expect to work $15,000$ labor hours and use $4,000$ machine hours. Assuming the company uses two$-$stage cost allocation, what is the

direct$-$labor$-$related overhead rate?

$$45\mathrm{.}00$ per direct labor$-$hour

$$6\mathrm{.}17$ per direct labor$-$hour

$$18\mathrm{.}17$ per direct labor$-$hour

$$12\mathrm{.}00$ per direct labor$-$hour