Techniques, Inc. uses a predetermined manufacturing overhead rate based on direct labor hours to apply its indirect product costs to jobs. The following information has been collected for the previous year:

Direct materials	$	107,000
Direct labor		142,500
Sales commission		71,500
Indirect labor		63,000
Rent on office equipment		31,500
Depreciation factory building		94,500
Utilities factory		157,500

Techniques used 30,000 direct labor hours and 60,000 machine hours during the previous year. What is the predetermined overhead rate per direct labor hour?

$8.32 per hour.

$17.00 per hour.

$10.50 per hour.

$9.37 per hour.