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	$73,440
Estimated machine-hours	1,800
Actual manufacturing overhead	$68,700
Actual machine-hours	1,710

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 applied manufacturing overhead for the year is closest to:

$69,768

$68,407

$69,050

$67,689