George's Chemicals allocates overhead based on machine hours. Selected data for the most recent year follow. Estimated manufacturing overhead cost $236,000 Actual manufacturing overhead cost $244,700 Estimated machine hours 20,900 Actual machine hours 22,700 The estimates were made as of the beginning of the year, while the actual results were for the entire year. The predetermined manufacturing overhead rato per machine hour is closest to (Round your answer to the nearest cent.) O A. $11.29 OB. $11.71 OC. $10.78 OD. $0.96