The charade corporation is preparing its manufacturing overhead budget for the fourth quarter of the year. the budgeted variable manufacturing overhead is $5.00 per direct labor-hour; the budgeted fixed manufacturing overhead is $75,000 per month, of which $15,000 is factory depreciation. if the budgeted direct labor time for december is 8,000 hours, then average budgeted manufacturing overhead per direct labor-hour is closest to: a. $14.38 per direct labor-hour b. $9.38 per direct labor-hour c. $12.50 per direct labor-hour d. $16.25 per direct labor-hour