Answer:
$15.00 per direct labor hours
Explanation:
The computation of the predetermined overhead rate is calculated below:
Predetermined overhead rate = (Total estimated manufacturing overhead) ÷ (estimated direct labor-hours)
where,
Total estimated manufacturing overhead = $202,500
And, the estimated direct labor hours are
= $162,000 ÷ $12 per hour
= 13,500 direct labor hours
So, the predetermined overhead rate is
= $202,500 ÷ 13,500 direct labor hours
= $15.00 per direct labor hours