From day one of Jay's first week as the new boss, everybody in the office agreed that he was a great improvement on his predecessor. He listened carefully to issues and concerns, and found time to focus on building professional relationships in the office as well as on tasks. As a result, morale was boosted, loyalty grew, and productivity began increasing. Which option is best illustrated by this account?

Salge inc. bases its manufacturing overhead budget on budgeted direct labor-hours. the variable overhead rate is $8.10 per direct labor-hour. the company's budgeted fixed manufacturing overhead is $74,730 per month, which includes depreciation of $20,670. all other fixed manufacturing overhead costs represent current cash flows. the direct labor budget indicates that 5,300 direct labor-hours will be required in september. the company recomputes its predetermined overhead rate every month. the predetermined overhead rate for september should be: