The following data relates to Spurrier Company's estimated amounts for next year. Estimated: Department 1 Department 2 Manufacturing overhead costs $1,380,000 $3,580,000 Direct labor hours 554,000 DLH 804,000 DLH Machine hours 104,600MH 38,000 MH 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 $3.78 per direct labor hour $3.65 per direct labor hour $0.57 per direct labor hour