Assume (1) actual machineehours worked during the period of 54,000 hours, (2) manufacturing overhead applied to production during the period of $432,000, (3) estimated xed manufacturing overhead of $334,800, and (4) estimated variable manufacturing overhead cost per machineehour of $200, The estimated amount of the allocation base (machineehours) is closest to: Multiple Choice 0 57,800. 55,800, O . 56,000, 0 53,800