Answer:
$15.44 per direct labor-hour
Step-by-step explanation:
Actual manufacturing overhead = $361,660
Over applied overhead = $8,900
Applied manufacturing overhead
= Actual manufacturing overhead + Over applied overhead
= 361,660 + 8,900
= $370,560
Applied manufacturing overhead
= Actual direct labor hours*Predetermined overhead rate
370,560 = 24,000*Predetermined overhead rate
Predetermined overhead rate = 370,560/24,000
= $15.44 per direct labor hour