Blue Corp. expects to work 10,000 direct labor hours this period to meet its production needs. If fixed costs are estimated to be $6,000 and variable costs are estimated to be $4.80 per direct labor hour, what is the predetermined overhead rate? A. $4.20 per direct labor hour B. $3.60 per direct labor hour C. $5.40 per direct labor hour D. $4.80 per direct labor hour