Z Corp. estimated its total overhead for the upcoming year to be $300,000 and its fotal machine hours to be 10,000 . s actual machine hours for the year were 26,290. The company uses job-order costing with machine hours as the allocation base. At the end of the year, the books reveal following actual results: Advertising Expense $9.600 Direct Labor $29,400 Purchases of Raw Materials $11,500 Rent, Factory Building $52.500 Indirect Labor $46,100 Sales Commissions $7.200 Utilties, Factory $14,200 Maintenance, Factory Equipment $5,800 CEO Salary $9.100 Depreciation. Factory Equipment $10,800 What is A A:$