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

Multiple Choice

The following data relates to Spurrier Company's estimated amounts for next year. What is the company's plantwide overhead rate if direct labor hours are the allocation base? $\bold{\text{(Round your answer to two decimal places.) }}$

A) $3.31 per direct labor hour.
B) $3.43 per direct labor hour.
C) $2.04 per direct labor hour.
D) $0.30 per direct labor hour.
E) $0.50 per direct labor hour.