The predetermined overhead rate is closest to:

A) $9.39 per labor-hour
B) $9.22 per labor-hour
C) $13.15 per labor-hour
D) $12.91 per labor-hour

To calculate the predetermined overhead rate, we need to divide the estimated total manufacturing overhead costs by the estimated total labor hours.
Predetermined overhead rate = Estimated total manufacturing overhead costs ÷ Estimated total labor hours
From the data given,
Estimated total manufacturing overhead costs = $650,800
Estimated total labor hours = 70,400
Therefore, the predetermined overhead rate = $650,800 ÷ 70,400 = $9.22 per labor-hour.
Therefore, the best choice is B.

Predetermined overhead rate = $451,780/49,000 labor-hours = $9.22 per labor-hour