Walsh Corporation uses a predetermined overhead rate base on machine-hours that it recalculates at the beginning of each year. The company has provided the following data for the most recent year.

Predetermined overhead rate	$	23.60	per machine-hour
Estimated total fixed manufacturing overhead from the beginning of the year	$	708,000
Estimated activity level from the beginning of the year		30,000	machine-hours
Actual total fixed manufacturing overhead	$	752,000
Actual activity level		28,100	machine-hours

The amount of manufacturing overhead that would have been applied to all jobs during the period is closest to:

Select one:

a. $708,000

b. $663,160

c. $44,000

d. $704,373