Acer Corporation, which applies manufacturing overhead on the basis of machine-hours, has provided the following data for its most recent year of operations.
Estimated manufacturing overhead 224550
Estimated machine-hour 4500
Actual manufacturing overhead 224000
Actual machine-hour 4440
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. what is the applied manufacturing overhead for the year is closest to: