The Following Data Relates to Lead Company's Estimated Amounts for Next

Multiple Choice

The following data relates to Lead Company's estimated amounts for next year. $$\begin{array} { l c c } \text { Estimated: } & \text { Department 1 } & \text { Department } 2 \\\text { Marufacturing overhead costs } & \$ 1,200,000 & \$ 3,400,000 \\\text { Direct labor hours } & 560,000 \mathrm { DLH } & 780,000 \mathrm { DLH } \\\text { Machine hours } & 91,000 \mathrm { MH } & 23,000 \mathrm { MH }\end{array}$$ What is the company's plantwide overhead rate if direct labor hours are the allocation base?
(Round to two decimal places)

A) $3.43 per direct labor hour.
B) $2.14 per direct labor hour.
C) $4.36 per direct labor hour.
D) $.29 per direct labor hour.
E) $.47 per direct labor hour.