The Following Data Relates to Tier One Company's Estimated Amounts

Multiple Choice

The following data relates to Tier One Company's estimated amounts for next year.
$$\begin{array} { l c c } \text { Estimated: } & \text { Department I } & \text { Department } 2 \\\text { Manufacturing overhead costs } & \$ 50,000 & \$ 40,000 \\\text { Direct labor hours } & 150,000 D L H & 200,000 \mathrm { DLH } \\\text { Machine hours } & 300,000 \mathrm { MH } & 400,000 \mathrm { MH }\end{array}$$
What is the company's plantwide overhead rate if direct labor hours are the allocation base?
(Round to two decimal places.)

A) $3.89 per DLH
B) $3.00 per DLH
C) $0.33 per DLH
D) $0.26 per DLHE. $0.20 per DLH