At the end of the year, actual manufacturing overhead coils were $110,000 and applied manufacturing overhead costs were $118,800. If the denominator activity for the year was 20,000 machine- hours, and if 22,000 standard machine- hours were allowed for the year's production, the predetermined overhead rate per machine- hour was: a. $5.00 b. $5.94 c. $5.50 d. $5.40 All of the following are acceptable segments for financial reporting except a. product lines b. time periods c. sales territories d. corporate divisions A segment margin is equal to the sales of the segment a. minus variable costs and direct fixed costs b. minus the sales of another segment c. minus variable costs d minus product costs