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15 Help Save & Exit TB MC Qu. 2-15 (Static) Johansen Corporation uses a predetermined... Johansen Corporation uses a predetermined overhead rate based on direct labor-hours to apply manufacturing overhead to jobs. The Corporation has provided the following estimated costs for the next year: Direct materials. $ 6,000 Direct labor $ 20,000 Rent on factory building $ 15,000 Sales salaries. $ 25,000 $8,000 Depreciation on factory equipment Indirect labor $ 12,000 Production supervisor's salary $ 15,000 Jameson estimates that 20,000 direct labor-hours will be worked during the year. The predetermined overhead rate per hour will be: Multiple Choice Multiple Choice O O $2.50 per direct labor-hour $2.79 per direct labor-hour $3.00 per direct labor-hour $4.00 per direct labor-hour