1) Dejarnette 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: 11) Total machine-hours Total fixed manufacturing overhead cost Variable manufacturing overhead per machine-hour 80,000 $ 416,000 $ 3.10 The predetermined overhead rate is closest to: A) $8.30 per machine-hour C) $5.20 per machine-hour B) $11.40 per machine-hour D) $3.10 per machine-hour