If the budgeted direct labor time for December is 4,000 hours, then the predetermined manufacturing overhead per direct labor-hour for December would be:

A) $9.20
B) $30.70
C) $23.20
D) $1.70

Predetermined Manufacturing Overhead

An estimated rate used to assign manufacturing overhead costs to cost objects during a specific period, calculated before the period begins.

Direct Labor-hour

A measure of the total time workers or employees spend creating a product, which is used in calculating the labor cost involved in production.