Acton Corporation, which applies manufacturing overhead on the basis of machine hours, has provided the following data for its most recent year of operations 3.800 Estimated manufacturing overhead $136.990 Estimated machine-hours Actual manufacturing overhead $137.000 Actual machine-boues The predetermined overhead rate is closest to: 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 3.780 O A $36.60 B. 536,41 OC 536.24 D. $36.05