Practice 4 Question: Company D uses machine hours as its MOH allocation base. The estimated total fixed manufacturing overhead cost is $690,000, actual manufacturing overhead is $1,618,000. The estimated machine hour usage is 27,600 hours, and actual machine hour usage is 28,800 hours. If manufacturing overhead was overapplied by $110,000. what is the predetermined overhead rate for the variable overhead? A) $27.4 B) $29.6 C) $35.0 D) $36.4 E) $37.6