Assume (1) estimated fixed manufacturing overhead for the coming period of $203,000, (2) estimated variable manufacturing overhead of $2.00 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:

a. 5.69

b. 5.61

c. 5.92

d. 6.05