GSP Manufacturing uses machine hours to allocate overhead costs to products. Budgeted information for the current year follows: Budgeted overhead cost Budgeted machine hours Budgeted direct labor hours $ 217,600 2,560 machine hours 13,600 direct labor hours The plantwide overhead rate based on machine hours is: Multiple Choice $16.00 per DLH. $5.31 per MH. $13.47 per MH. $85.00 per MH. $19.71 per MH