Assume $(1)$ estimated fixed manufacturing overhead for the coming period of $$200,000,(2)$ estimated variable manufacturing overhead of $$2\mathrm{.}00$ per direct labor hour, $(3)$ actual manufacturing overhead for the period of $$320,000,(4)$ actual direct labor$-$hours worked of $54,000$ hours, and $(5)$ estimated direct labor$-$hours to be worked in the coming period of $55,000$ hours. The predetermined plantwide overhead rate for the period is closest to:

Multiple Choice

$$5\mathrm{.}82.$

$$5\mathrm{.}70.$

$$5\mathrm{.}93.$

$$5\mathrm{.}64.$