Brother 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 Estimated variable manufacturing overhead Estimated total fixed manufacturing overhead Actual machine-hours for the year 34,200 s 5.47 per machine-hour $769,842 30, 600 The predetermined overhead rate for the recently completed year was closest to Multiple Choice $2798 por machine hour $2740 per machine hour $22.51 per machine hour $5.47 per machine hour