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:
Autonomic Arousal
The involuntary activation of the autonomic nervous system, leading to physical responses such as increased heart rate, sweating, or dilated pupils, commonly associated with emotions and stress.
Cognitive Interpretation
The mental process of assigning meaning to experiences, perceptions, and information, influencing one's reaction and understanding.
Cannon-Bard Theory
A theory of emotion that proposes emotions and physiological responses occur simultaneously and independently in response to a stimulus.
Autonomic Activation
The activation or response of the autonomic nervous system, including physiological changes such as heart rate and respiration rate, typically in reaction to stress or emotional arousal.
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