(For question 8 and 9) Acitelli Corporation which applies manufacturing overhead on the basis of machine - hours , has provided the following data, for its most recent year of operations. 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 ye 8. The predetermined overhead rate is closest to: A. $42.30 B. $41.82 C. S42.12 D. $42.00 The overhead for the year was: A. $ 1,520 under applied B. $2,520 over applied C. $1,520 over applied D. $2.520 under applied