Swifty Company provided the following information from its accounting records for $2022$:

Expected production $80000$ direct labor hours

Actual production $60000$ direct labor hours

Estimated overhead $$1500000$

Actual overhead $$1540000$

What is the predetermined overhead rate if Swifty Company bases it on direct labor hours?

Select answer from the options below

$$19\mathrm{.}25$ per hour

$$18\mathrm{.}75$ per hour

$$25\mathrm{.}00$ per hour

$$25\mathrm{.}67$ per hour