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.
$\begin{array}{lcc}\text { Estimated: } & \text { Department 1 } & \text { Department 2 } \\\text { Manufacturing overhead costs } & \$ 50,000 & \$ 40,000 \\\text { Direct labor hours } & 150,000 \mathrm{DLH} & 200,000 \mathrm{DLH} \\\text { Machine hours } & 300,000 \mathrm{MH} & 400,000 \mathrm{MH}\end{array}$
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 DLH.
E) $0.20 per DLH.