Assume (1) actual machine-hours worked during the period of 54,000 hours, (2) estimated machine-hours to be worked during the coming period of 55,000 hours, (3) manufacturing overhead applied to production during the period of $432,000, and (4) estimated fixed manufacturing overhead of $330,000. The estimated total variable manufacturing overhead cost is closest to: 108,000 110,000 106,000 102,000