Assume the following:

Estimated fixed manufacturing overhead for the coming period of $$207,000$

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

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

$$6\mathrm{.}40.$

$$5\mathrm{.}49.$

$$5\mathrm{.}94.$

$$5\mathrm{.}76$