3 - Brothern Corporation bases its predetermined overhead rate on the estimated machine-hours for the upcoming year. Data for the most recently completed year appear below: Estimates made at the beginning of the year: Estimated machine-hours 39,000 Estimated variable manufacturing overhead 6.76per machine-hour Estimated total fixed manufacturing overheads 794,430 Actual machine-hours for the year 42,7001 The predetermined overhead rate for the recently completed year was closest to: A) $25.37 per machine-hour B) $27.13 per machine-hour C) $6.76 per machine-hour D) $20.37 per machine-hour