Assume (1) actual machine-hours worked during the period of 54.000 hours. (2) manufacturing overhead applied to production during the period of $432,000.(3) estimated fixed manufacturing overhead of $326,100, and (4) estimated variable manufacturing overhead cost per machine-hour of $2.00 The estimated amount of the allocation base (machine-hours) is closest to Multiple Choice 52,350 56.000 56,350 54.350