The following data relates to lead Company's estimated amounts for next year. Department 1 Department 2 Estimated: Manufacturing overhead costs Direct hours Machine hours $1,275,000 $3.225.000 640,000 DLH 99.000 MH 860.000 DLH 31.000 MH What is the company's plantwide overhead rate it direct labor hours are the allocation base? (Round to two decimal places) $3.00 per direct labor hour O $1.99 per direct labor hour. $375 per direct labor hour O $1.725 per direct labor hour $3.62 per direct labor hour