During March, a firm expects its total sales to be $167.000, its total variable costs to be $95700, and its totalfoved costs to be $25.700. The contribution margin for March is: K Company estimates that overhead costs for the next year will be $3,300,000 for indirect labor and $900,000 for factory lines. The company uses direct labor hours as its overhead allocation base. If 96,000 direct labor hours are planned for this next year, what is the company's plantwide overhead rate