what is the manufacturing overhead applied is closes to?

TB MC Qu. 28-14 (Algo) Coble Woodworking Corporation produces fine... a2 Coble 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 shaper. Additional information is provided below for the most recent month: Estimates at the beginning of the month: Estimated total fixed manufacturing overhead $ 28,560 Capacity of the shaper 280 hours Actual results: Sales $ 93,000 Direct materials $ 11,900 Direct labor $ 17,200 Actual' total fixed manufacturing overhead $ 28,560 Selling and administrative expense $ 4,600 Actual hours of shaper use 240 hours The manufacturing overhead applied is closest to: Multiple Choice $13.286