Does Section 3C1(2) of the Criminal Code of the United States apply to reduce the penalty for wilful obstruction of justice in a perjury case?

U.S.S.G. 3C1.1 states: "[I]f the defendant willfully obstructed or impeded, or attempted to obstruct or impede, the administration of justice during the investigation, prosecution, or sentencing of the instant offense, increase the offense level by 2 levels." This enhancement is appropriate where "the court makes a finding of an obstruction or impediment of justice that encompasses all of the factual predicates for a finding of perjury." United States v. Dunnigan, 113 S.Ct. 1111, 1117 (1993). A witness testifying under oath commits perjury when he or she "gives false testimony concerning a material matter with the willful intent to provide false testimony, rather than as a result of confusion, mistake or faulty memory." Id. at 1116; see also 18 U.S.C. 1621(1) (1984).