At the beginning of the year, a company estimated its total manufacturing overhead to be $155,000 and the total direct labour to be 50,000 hours. Its actual total manufacturing overhead was $161,650 and actual total direct labour was $53,000. The company's predetermined overhead rate based on direct labour hours (DLH) would be which of the following?

A. $2.92 per DLH

B. $2.94 per DLH

C. $3.05 per DLH

D. $3.10 per DLH