please help with both questions I will rate!!

The following data relates to Spurrier Company's budgeted amounts for next year. Budgeted Data: Overhead costs Direct labor hours Machine hours Department 1 $ 1,102,300 540,00 DLH 90,000 MH Department 2 $ 3,300,000 790,000 DLH 24,000 MH What is the company's plantwide overhead rate based on direct labor hours? (Round your answer to two decimal places.) Multiple Choice $3.31 per direct laborhout $3.43 per direct labor hour Multiple Choice $3.31 per direct labor hour $3.43 per direct labor hout, $2.04 per direct labor hour $0.30 per direct labor hour $0.50 per direct labor hour Richards Corporation uses the weighted average method of process costing. The foliowing information is available for October in its Fabricating department Direct materiala Percent Complete 705 Conversion Percent Completo 254 Beginning work in process inventory Units started and completed Unito completed and transferred out Ending work in process inventory Units 86,000 262,000 349,000 33,000 400 100 Production cost information for the Fabricating department follows. Beginning work in process Direct materials Conversion Costs added this period Direct materials Conversion $ 104,760 85,700 $ 178,460 5.725,040 925,300 1,566,100 Calculate the cost per equivalent unit for direct materials $3.18 $2.82 $2.17 $233 $230