XYZ Inc. makes stuff. They use a job-order costing system and their pred. O/H rate is based on capacity. The overall capacity is based on the capacity of its limited resource, which is an angle segmenter. More info. is given below for the most recent month: $ 36,000 200 hours Estimates at the beginning of the month: Estimated total fixed manufacturing overhead Capacity of the segmenter Actual results: Sales Direct materials Direct labor Actual total fixed manufacturing overhead Selling and administrative expense Actual hours of angle segmenter use $ 108,000 $ 11,700 $ 16,800 $ 36,000 $ 5,800 170 hours The applied overhead (O/H) is closest to