the charade corporation is preparing its manufacturing overhead budget for the fourth quarter of the year. the budgeted variable manufacturing overhead is $5.00 per direct labor-hour; the budgeted fixed manufacturing overhead is $75,000 per month, of which $15,000 is factory depreciation. if the budgeted direct labor time for december is 8,000 hours, then average budgeted manufacturing overhead per direct labor-hour is closest to: