A furniture manufacturer uses a standard costing system in which standard machine-hours (MHs) is the measure of activity. Data from the company's flexible budget for manufacturing overhead are given below:

Denominator level of activity	1,800	MHs
Overhead costs at the denominator activity level:
Variable overhead cost	$ 17,150
Fixed overhead cost	$ 21,370

The following data pertain to operations for the most recent period:

Actual hours	1,700	MHs
Standard hours allowed for the actual output	1,840	MHs
Actual total variable manufacturing overhead cost	$ 15,440
Actual total fixed manufacturing overhead cost	$ 22,560

The predetermined overhead rate is closest to: