3) Trevigne Corporation uses a predetermined overhead rate base on machine-hours that it recalculates at the beginning of each year. The company has provided the following data for the most recent year. Estimated total fixed manufacturing $ 114,000 overhead from the beginning of the year Estimated activity level from the 10,000 machine-hours beginning of the year Actual total fixed manufacturing $ 104,000 overhead Actual activity level 9,400 machine-hours Required: Determine the amount of manufacturing overhead that would have been applied to all jobs during the period