Estimated manufacturing overhead $157,600 Estimated machine-hours 4,610 Actual manufacturing overhead Actual machine- hours $157,100 4,800 The estimates of the manufacturing overhead and of machine-hours were made at the beginning of the year for the purpose of computing the company's predetermined overhead rate for the year The applied manufacturing overhead for the year is closest to: (Round your intermediate calculations to 2 decimal places.) Multiple Choice $194,976 $157,104 $163,584 $164,112