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George's Chemicals allocates overhoad based on machine hours. Selected data for the most recent year follow Estimated manufacturing overhead cost Actual manufacturing overhead oost Estimated machine hours Actual machine hours $235,000 $244,200 20,300 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 rate per machine hour is closest to O A. $0.96 OB, $10.76. OC. $11.58 O D. $12.03