Answer:
predetermined overhead per direct labor hour: $11.02
Explanation:
 
To solve for overhead rate we determinate the expected cost and distribute them over a cost driver which is, in this case; direct labor hours
<u>Expected overhead cost:</u>
Machinery maintenance   $   181,350
 Utilities                              $  226,380 
Supervision                        $   191,000
Materials handling cost     $    67,000
Building occupancy costs $    98,270
Indirect materials               $<u>     31,650 </u>
Total overhead:                 $  795,650
Total direct labor:    72,000
Overhead rate:   795,650 / 72,000 = 11.0206944= $11.02