/E1 Managerial Accounting Daguio Corporation uses direct labor hours in its predetermined overhead rate. At the beginning of the year, the total estimated manufacturing overhead was $224,580. At the end of the year, actual direct labor-hours for the year were 18,200 hours, manufacturing overhead for the year was underapplied by $12,100, and the actual manufacturing overhead was $219,580. The predetermined overhead rate for the year must have been closest to: A. B. $12.34 per machine-hour C. $12.06 per machine-hour D. $10.53 per machine-hour O a. $12.06 per machine-hour O b. $11.40 per machine-hour O c. $12.34 per machine-hour O d. $10.53 per machine-hour Next po