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

Estimated:Department 1Department 2Manufacturing overhead costs$1,100,000$3,300,000Direct labor hours540,000DLH790,000DLHMachine hours90,000MH24,000MH

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

Multiple Choice

• $3.31 per direct labor hour.
• $3.43 per direct labor hour.
• $2.04 per direct labor hour.
• $.30 per direct labor hour.
• $.50 per direct labor hour.