Blackfoot Softball Glove Company Estimated the Following Yearly Data at the Beginning

Blackfoot Softball Glove Company estimated the following yearly data at the beginning of the year:
Blackfoot uses departmental overhead rates. In the assembly department, direct labour hours are used to apply overhead. Machine hours are used to apply overhead in the testing department.
Actual data for August are as follows:
$$\begin{array} { l r r r } & \text { Assembly Department } & \text { Testing Department } & \text { Total } \\\text { Overhead } & \$ 570,000 & \$ 130,000 & \$ 700,000 \\\text { Direct Labour Hours } & 142,500 & 32,500 & 175,000 \\\text { Machine Hours } & 32,000 & 65,000 & 97,000\end{array}$$ $\begin{array}{rrrr} & \text { Assembly Department } & \text { Testing Department } & \text { Total } \\\text { Overhead } & \$ 42,000 & \$ 12,000 & \$ 54,000\\\text { Direct Labour Hours } & 13,500 & 2,430 & 15,930 \\\text { Machine Hours } & 4,020 & 11,000 & 15,020\end{array}$
-Refer to the Figure.Suppose that instead of departmental rates,Blackfoot uses a plantwide overhead rate that is based on direct labour hours.What is the predetermined overhead rate rounded to the nearest cent?

A) $0.52 per direct labour hour
B) $2.57 per direct labour hour
C) $4.00 per direct labour hour
D) $5.00 per direct labour hour