Jam 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 materialsDirect laborRent on factory buildingSales salariesDepreciation on factory equipmentIndirect laborProduction supervisor's salary$$$$$$6,00020,00015,00025,0008,00012,00015,000$Jam estimates that $20,000$ direct labor$-$hours will be worked during the year. The predetermined overhead rate per hour will be: $$4\mathrm{.}00$ per direct labor$-$hour $$2\mathrm{.}79$ per direct labor$-$hour $$2\mathrm{.}50$ per direct labor$-$hour$$3\mathrm{.}00$ per direct labor$-$hour