additional fixed costs Question 49 Poland's Paints allocates overhead based on machine hours. Selected data for the most recent year follow. Estimated manufacturing overhead cost: $238,000 Actual manufacturing overhead cost: $244,900 Estimated machine hours: 20,500 Actual machine hours: 23,400 The estimates were made as of the beginning of the year, while the actual results were for the entire year. The predeter manufacturing overhead rate per machine hour is closest to $11.95 $10.47 $0.97 $11.61 MacBook Air