3) Rosemont Industries produces bread which goes through two operations, mixing and baking, before it is ready to be packaged. Next year's expected costs and activities are shown below. Direct labor hours Machine hours Overhead costs Mixing 400,000DLH 800,000MH $ 600,000 Baking 80,000DLH 800,000MH $ 400,000 Compute Rosemont's departmental overhead rate for the mixing department based on direct labor hours. Note that this method uses the multiple department method! A) $1.50 per DLH. B) $5.00 per DLH. C) S0.75 per DLH. D) $0.50 per DLH. E) $2.08 per DLH