At the End of the Year,a Company's Manufacturing Overhead Account

Multiple Choice

At the end of the year,a company's Manufacturing Overhead account contained the following data: If the denominator activity for the year was 40,000 machine-hours,and if 36,400 machine-hours were allowed for the year's production,then the predetermined overhead rate per machine-hour was:

A) $2.15
B) $1.96
C) $2.26
D) $2.05