Roarie Co. allocates overhead based on machine hours. Selected data for the most recent year follow.Estimated manufacturing overhead cost$235,200Actual manufacturing overhead cost$244,300Estimated machine hours20,900Actual machine hours22,700The 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. (Round your answer to thenearest cent.)$11.25O $10.36O $10.76O $11.69