The following data relates to Lead Company's estimated amounts for next year.

Estimated:	Department 1	Department 2
Manufacturing overhead costs	$999,000	$2,901,000
Direct hours	580,000 DLH	800,000 DLH
Machine hours	93,000 MH	25,000 MH

What is the company's plantwide overhead rate if direct labor hours are the allocation base? (Round to two decimal places)

$1.72 per direct labor hour.

$3.52 per direct labor hour.

$3.63 per direct labor hour.

$2.83 per direct labor hour.

$1.484 per direct labor hour.