16. The management of Garn Corporat its predetermined overhead rate activity for the coming year. The Co illustrate how this new system would machine-hours and the estimated ac machine-hours. Capacity is 76,400 machine fixed and is $3,208,800 per year within the orporation would like to investigate the possibility of basing 16) orhead rate on activity at capacity rather than on the estimated vear. The Corporation's controller has provided an example to activity his new system would work. In this example, the allocation base is nd the estimated activity for the upcoming year is 61,400 city is 76,400 machine-hours. All of the manufacturing overhead is $3.208.800 per year within the range of 61,400 to 76,400 machine-hours. If stion bases its predetermined overhead rate on capacity but the actual level of activity for the year turns out to be 61,900 machine-hours, the cost of unused capacity shown on the income statement prepared for internal management purposes would be closest to: D) $609,000 A) $634,919 B) $25,919 C) $26,130 171 In a ich order costing system, which of the following events would trigger recording