Assume the following:

Actual machine$-$hours worked during the period of $54,000$ hours

Manufacturing overhead applied to production during the period of $$432,000$

Estimated fixed manufacturing overhead of $$325,500$

Estimated variable manufacturing overhead cost per machine$-$hour of $$2\mathrm{.}00.$

The estimated amount of the allocation base $($machine$-$hours$)$ is closest to:

Multiple Choice

$55,600$

$56,250$

$54,250.$

$52,250$