Use the Information Below to Answer the Following Question(s)

Use the information below to answer the following question(s) .
Smith Paints allocates overhead based on machine hours. Selected data for the most recent year follow.

The estimates were made as of the beginning of the year, while the actual results were for the entire year.
-At Smith Paints the predetermined manufacturing overhead rate per machine hour is closest to

A) $11.90.
B) $10.95.
C) $12.50.
D) $11.50.