Assume (1) estimated fixed manufacturing overhead for the coming period of $244,000,

(2) estimated variable manufacturing overhead of $2.00 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: