Answer:
$15.3 per direct labor hour
Step-by-step explanation:
Overhead costs are those costs which are incurred for the manufacturing of the product but not directly attributable to any product / service. It can be variable or fixed.
Formula for overhead costs = $65,000 + $14 per direct labor hour
Numbers of direct labor hours = 50,000 hours
Total Cost = $65,000 x ($14 x 50,000 ) = $765,000
Over head rate per direct labor hour = Total overhead cost / Numbers of direct labor hours = $765,000 / 50,000 = $15.3 per direct labor hour