At the end of the year, actual manufacturing overhead costs were $200,000 and applied manufacturing overhead costs were $135,700. If the denominator activity for the year was 20,000 machine-hours, and if 23,000 standard machine-hours were allowed for the year's production, the predetermined overhead rate per machine-hour was: (Round your answer to 2 decimal places.) $6.46 $9.50 $9.00 $5.90