Te MC Qu. 28-22 (Static) Zackery Woodworking Corporation produces fine.. Zackery Woodworking Corporation produces fine cabinets. The company uses a job-order costing system in which its predetermined overhead rate is based on capacity. The capacity of the factory is determined by the capacity of its constraint, which is an automated inthe. Additional information is provided below for the most recent month: Estimates at the beginning of the month: Estimated total fixed manufacturing overhead $ 7,452 Capacity of the lathe 230 hours Actual results: Actual total fixed manufacturing overhead $ 7.452 Actual hours of lathe use 180 hours The manufacturing overhead applied is closest to: O $9,900 O $5,832 O $7,748 O $7,452