Bandana Corporation is a job order manufacturer of custom consumer products. The company uses a predetermined overhead rate based upon machine hours. The company based their predetermined overhead rate for the current year on total fixed manufacturing overhead cost of $643,000, variable manufacturing overhead of $2.75 per machine hour, and 60,000 machine hours. The estimated total manufacturing overhead is closest to: $165,000 $808,000 $478,000 $643,000