Cooperstown Corporation uses a predetermined overhead rate base on machine hours that & recalculates at the beginning of each year. The company has provided the following data for the most recent year Estimated total fixed manufacturing overhead from the beginning of the $ 684,000 year Estimated activity level from the beginning of the year Actual total fixed manufacturing overhead $ 40,000 616,000 machine-hours Actual activity level 37,700 machine-hours The amount of manufacturing overhead that would have been applied to all jobs during the period is closest to