Computation of predetermined overheads using job order costing.
Mason Co. uses a job order cost accounting system. At year-end the Work-in-Process Inventory controlling account showed a debit balance of $28,750. For the two jobs in process at year-end, one showed $4,000 in direct materials and $3,000 in direct labor. The job cost sheet for the second job showed $6,000 in direct materials and $4,500 in direct labor. If the company is using a predetermined overhead application rate based on direct labor cost, the rate is $________ per direct labor hour.