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 $97,200 and 3,000 estimated direct labor-hours. Actual manufacturing overhead for the year amounted to $99,200 and actual direct labor-hours were 2,850. The applied manufacturing overhead for the year was closest to:(Round your intermediate calculations to 2 decimal places.) O $94,020 O $89,364 O $92.340 O $97188