Pother Corportion uses a job$-$order costing system with a single plantwide predetermined overhead rate taxed 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

$50,000$

$2285$:$000$

$ $3\mathrm{.}80$

Variable manufacturing overhead per direct labor$-$hour

Recently, Job PS$13$ was completed with the following characteristics:

Number of unite in the job

Total direct labor$-$hours

Direct materials

Direct labor cost

$10$

$20$

$ $710$

$ $500$

The predetermined overhead rate is closest to:

A$)55\mathrm{.}70$ per direct labor$-$hour

$8)$ $$3\mathrm{.}80$ per direct labor$-$hour c$)$

$$9\mathrm{.}50$ per direct labor$-$hour

$0)$ $$13\mathrm{.}30$ per direct labor$-$hour