- 10 Company XYZ uses machine hours to allocate its manufacturing overhead. The company estimates that total machine hours to be operated next year are 190,000 hours. The estimated variable overhead is $6 per hour and the estimated fixed overhead costs are $152,000. Calculate the predetermined overhead rate. ed out of 2 la question Select one: a. $6.80 b. None of the answers given O c $0.15 d. 50.80 e. 57 80