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	$ 157,850
Estimated machine-hours	4,660
Actual manufacturing overhead	$ 157,600
Actual machine-hours	4,900

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:

Multiple Choice

$32.16

$33.87

$33.82

$43.52