Solving for Plantwide Overhead Rate The following data relates to Steve Spurrier's Company's estimated amounts for next year. What is the company's plantwide overhead rate if direct labor hours are the allocation base? Department 1 $1,100,000 Department 2 $3,300,000 Estimated: Manufacturing overhead costs Direct labor hours Machine hours 540,000 DLH 90,000 MH 790,000 DLH 24,000 MH