35. At the beginning of the year, Swaim Company estimated annual overhead costs to be $400,000 and machine hours to be used at 200,000. Swaim uses machine hours as the base. Actual machine hours totaled 180,000 during the year. How much overhead did the company apply during the year? a. $444,444 b. $420,000 c. $360,000 d. Actual overhead costs are needed to determine