Daget Corporation uses direct labor-hours in its predetermined overhead rate. At the beginning of the year, the total estimated manufacturing overhead was $364,620. At the end of the year, actual direct labor-hours for the year were 24,000 hours, manufacturing overhead for the year was overapplied by $8,540, and the actual manufacturing overhead was $360,580.
The predetermined overhead rate for the year must have been closest to $___ per direct labor-hour.