Help Save & E Crinkle Cut Clothes Company manufactures two products CC1 and CC2. Current direct material and direct labor costs are detailed below. Next year the company wishes to use a plantwide overhead rate with direct labor hours as its allocation base. Next year's overhead is estimated to be $434.080. The direct labor and direc materials costs are estimated to be consistent with the current year. Direct labor costs $20 per hour and the company expects to manufacture 31,000 units of CCt and 100,000 units of CC2 next year. Direct Material per Unit $38.00 $26.10 Direct Labor Dollars per Unit $18.48 $16.00 ped CC1 CC2 Compute the plantwide overhead rate for next year $4 00 per DLH $34 40 per DuH $4.00 per DLH $34.40 per DLH. $077 per DLH. $1.90 per DLH