Acheson Corporation, which applies manufacturing overhead on the basis of machine-hours, has provided the following data for its most recent year of operations. Estimated manufacturing overhead $ 157,100 Estimated machine-hours 4,510 Actual manufacturing overhead $ 156,100 Actual machine-hours 4,600 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 The predetermined overhead rate is closest to