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	$325,440
Estimated machine-hours	2,400
Actual manufacturing overhead	$320,300
Actual machine-hours	2,370

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:

$135.60

$135.41

$135.15

$134.96