Walsh Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on machine-hours. The company based its predetermined overhead rate for the current year on the following data: Total machine-hours 70,000 $ 357,000 Total fixed manufacturing overhead cost Variable manufacturing overhead per machine-hour $ 3.90 The estimated total manufacturing overhead is closest to: Select one: $357,000 a. b. $357,004 c. $630,000 d. $273,000