Acheson Corporation, which applies manufacturing overhead on the basis of machine-hours, has provided the following data for its most recentyear of operations. Estimated manufacturing overhead $ 157,300Estimated machine-hours 4,550Actual manufacturing overhead $ 156,500Actual machine-hours 4,680 The estimates of the manufacturing overhead and of machine-hours were made at the beginning of the year for the purpose of computing thecompany's predetermined overhead rate for the year. The predetermined overhead rate is closest to