George's Chemicals allocates overhead based on machine hours. Selected data for the most recent year follow.

Estimated manufacturing overhead cost $ 235,400

Actual manufacturing overhead cost $ 244,600

Estimated machine hours 20,400

Actual machine hours 22,800

The estimates were made as of the beginning of theyear, while the actual results were for the entire year.

The predetermined manufacturing overhead rate per machine hour is closest to(Round your answer to the nearestcent.)

A. $0.96.

B. $ 11.54

C. $10.73.

D. $ 11.99