Acton 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......$$139,080$

Estimated machine hours................................$\mathrm{.}3,800$

Actual Manufacturing Overhead.............$$137,000$

Actual machine hours.......................................$\mathrm{.}3,780$

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:

Group of answer choices

$$36\mathrm{.}60$

$$36\mathrm{.}41$

$$36\mathrm{.}24$

$$36\mathrm{.}05$