Estimated manufacturing overhead cost $238,000 Actual manufacturing overhead cost $244,600 Estimated machine hours 20,500 Actual machine hours 23,500 The estimates were made as of the beginning of the year, while the actual results were for the entire year. The predetermined manufacturing overhead rate per machine hour is closest to OA. $0.97. OB. $11.61 OC. $11.93. D. $10.41