$6.-$ Secrease Corporation uses machine$-$hours as the allocation base for applying its manufacturing overhead.

All of the company's manufacturing overhead is fixed.

What is the predetermined overhead rate based on capacity to $2$ decimal places?

a$)$ $$6\mathrm{.}69$

b$)$ $$5\mathrm{.}40$

c$)$ $$5\mathrm{.}35$

d$)$ $$5\mathrm{.}50$