Laflame Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on machine-hours. The company based its predetermined overhead rate for the current year on the following data: 
The estimated total manufacturing overhead is closest to:
Definitions:
Upper Class
A socioeconomic group consisting of people with high income, wealth, and social status, often having considerable influence.
Unemployment Rate
The percentage of those not working, but officially defined as looking for work.
Conflict Theory
A theoretical framework that views social life as a competition, arguing that social order is maintained by domination and power.
Functionalism
A theoretical framework in sociology that emphasizes the interconnections of society's components and their roles in maintaining social stability.
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