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	$	135,600
Direct labor		180,800
Sales commission		90,400
Indirect labor		86,400
Rent on office equipment		43,200
Depreciation factory building		129,600
Utilities factory		216,000

Techniques used 36,000 direct labor hours and 72,000 machine hours during the previous year. What is the predetermined overhead rate per direct labor hour?

$8.79 per hour.

$9.99 per hour.

$18.50 per hour.

$12.00 per hour.