Markham Corporation Uses a Job-Order Costing System A) $355 Per Direct Labor-Hour

Markham Corporation uses a job-order costing system.The following data are for last year: Markham applies overhead using a predetermined rate based on direct labor-hours.What predetermined overhead rate was used last year?
$$\begin{array} { | l | r | } \hline \text { Estimated direct labor-hours } & 12,000 \\\hline \text { Estimated manufacturing overhead costs } & \$ 39,000 \\\hline \text { Actual direct labor-hours } & 11,000 \\\hline \text { Actual manufacturing overhead costs } & \$ 37,000 \\\hline\end{array}$$

A) $3.55 per direct labor-hour.
B) $3.25 per direct labor-hour.
C) $3.08 per direct labor-hour.
D) $3.36 per direct labor-hour.