Johansen 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 materials...................................$6,000Direct labor.........................................$20,000Rent on factory building......................$15,000Sales salaries.....................................$25,000Depreciation on factory equipment......$8,000Indirect labor.......................................$12,000Production supervisor's salary.............$15,000Jameson estimates that 20,000 direct labor-hours will be worked during the year. The predetermined overhead rate per hour will be:A) $2.50 per direct labor-hourB) $2.79 per direct labor-hourC) $3.00 per direct labor-hourD) $4.00 per direct labor-hour