Assume the following:

Estimated fixed manufacturing overhead for the coming period of $$218,000$

Estimated variable manufacturing overhead of $$2\mathrm{.}00$ per direct labor hour

Actual manufacturing overhead for the period of $$320,000$

Actual direct labor$-$hours worked of $54,000$ hours

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: