Assume (1) actual machine-hours worked during the period of 54,000 hours, (2) estimated machine-hours to be worked during the period of 54,300 hours, (3) manufacturing overhead applied to production during the period of $432,000, and (4) estimated fixed manufacturing overhead of $330,000 per period. The estimated total manufacturing overhead cost for the period is closest to: a. $319,000
b. $313.200
c. $315,400
d. $311,000