1 Department 1 uses machine hours as its allocation base and Department 2 uses direct labor hours as its allocation base, what would be the departmental overhead rate for department 2 given the following data as it relates to Spurrier Company's estimated amounts for next year.? (Round your answer to two decimal places) Department 2 $3,300,000 Estimated Department 1 Manufacturing Overhead Costs $1,100,000 Direct Labor Hours 540,000 DLH Machine Hours 90,000 MH O $137.50 per direct labor hour $4.18 per machine hour 53.37 per machine hour O $12.22 per direct labor hour O S418. per direct labor hour 790,000 DLH 24,000 MH