Acheson Corporation, which applies manufacturing overhead on the basis of machine-hours, has provided the following data for its most recent year of operations. $157,600 Estimated manufacturing overhead Estimated machine-hours 4,610 $157,100 Actual manufacturing overhead Actual machine-hours 4,800 The estimates of the manufacturing overhead and of machine-hours were made at the beginning of the year for the purpose of computing the company's predetermined overhead rate for the year. ermined overhead The pred is closest to