Johansen corporation uses a predetermined overhead rate based on direct labor-hours to apply manufacturing overhead to jobs. the corporation has provided the following estimated costs for the next year: direct materials $ 6,000 direct labor $ 20,000 rent on factory building $ 15,000 sales salaries $ 25,000 depreciation on factory equipment $ 8,000 indirect labor $ 12,000 production supervisor's salary $ 15,000 jameson estimates that 20,000 direct labor-hours will be worked during the year. the predetermined overhead rate per hour will be: