Acer Corporation, Which Applies Manufacturing Overhead on the Basis of Machine-Hours

Multiple Choice

Acer Corporation, which applies manufacturing overhead on the basis of machine-hours, has provided the following data for its most recent year of operations. The estimates of the manufacturing overhead and of machine-hours were made at the beginning of the year for the purpose of computing the company's predetermined overhead rate for the year.
-The applied manufacturing overhead for the year is closest to:

A) $218,581
B) $221,023
C) $223,998
D) $221,556