I chose 4th option. but Idk if it is correct, so plz give me the correct answer and formula.

A furniture manufacturer uses a standard costing system in which standard machine-hours (MHs) is the measure of activity. Data from the company's flexible budget for manufacturing overhead are given below: Denominator level of activity Overhead costs at the denominator activity level: 3,300 MHs Variable overhead cost Fixed overhead cost $37,200 $38,370 The following data pertain to operations for the most recent period: Actual hours Standard hours allowed for the actual output Actual total variable manufacturing overhead cost Actual total fixed manufacturing overhead cost 3,200 MH:s 3,340 MHs $30,440 $39,560 The predetermined overhead rate is closest to