Baker Corporation applies manufacturing overhead on the basis of direct labor-hours. At the beginning of the most recent year, the company based its predetermined overhead rate on total estimated overhead of $81,500 and 2,500 estimated direct labor hours. Actual manufacturing overhoed for the year amounted to $83,650 and actual direct labor hours were 2.400 The predetermined overhead vote for the year was closest to (Round your answer to 2 decimal places) $33.30 O $3462 $32.60 $31,36 2021 McGraw-Hill Education All rights reserved