Assume $(1)$ estimated fixed manufacturing overhead for the coming period of $$218,000,(2)$ estimated variable manufacturing overhead of $$2\mathrm{.}00$ per direct labor hour, and $(3)$ 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

$$7\mathrm{.}36.$

$$5\mathrm{.}23.$

$$6\mathrm{.}00.$

$$5\mathrm{.}96$