Estimated: Department 1 Department 2 Manufacturing overhead costs $1,200,00 $3,400,000 Direct labor hours 560,000 DLH 780,000 DLH Machine hours 91,000 MH 23,000 MH What is the company's plantwide overhead rate if direct-labor hours are the allocation base? (Round to two decimal places) A. $3.43 per direct labor hour. B. $2.14 per direct labor hour. C. $4.36 per direct labor hour. D. $.29 per direct