George's Chemicals allocates overhead based on machine hours. Selected data for the most recent year follow. Estimated manufacturing overhead cost ​$235,000 Actual manufacturing overhead cost ​$244,200 Estimated machine hours ​20,300 Actual machine hours ​22,700 The estimates were made as of the beginning of the​ year, while the actual results were for the entire year. The predetermined manufacturing overhead rate per machine hour is closest to