Midwest Corporation has provided the following data concerni…

Midwest Corporation has provided the following data concerning manufacturing overhead for 2026: Estimated manufacturing overhead for the year $ 42,000 Estimated direct labor-hours for the year 2,100 Two jobs were worked on during the year: Job A-101 and Job A-102. The number of direct labor-hours spent on Job A-101 and Job A-102 were 1,250 and 2,000, respectively. The actual manufacturing overhead was $48,000. What is the predetermined manufacturing overhead rate per direct labor-hour for the year?