At the End of the Year,actual Manufacturing Overhead Costs Were

Multiple Choice

At the end of the year,actual manufacturing overhead costs were $110,000 and applied manufacturing overhead costs were $118,800.If the denominator activity for the year was 20,000 machine-hours,and if 22,000 standard machine-hours were allowed for the year's production,the predetermined overhead rate per machine-hour was:

A) $5.00
B) $5.94
C) $5.50
D) $5.40