) 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	$	6.76	per machine-hour
Estimated total fixed manufacturing overhead	$	794,430
Actual machine-hours for the year		42,700

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

Gilchrist Corporation bases its predetermined overhead rate on the estimated machine-hours for the upcoming year. At the beginning of the most recently completed year, the Corporation estimated the machine-hours for the upcoming year at 79,000 machine-hours. The estimated variable manufacturing overhead was $7.38 per machine-hour and the estimated total fixed manufacturing overhead was $2,347,090. The predetermined overhead rate for the recently completed year was closest to:

A) $37.09 per machine-hour

B) $36.07 per machine-hour

C) $7.38 per machine-hour

D) $29.71 per machine-hour

Giannitti Corporation bases its predetermined overhead rate on the estimated machine-hours for the upcoming year. Data for the upcoming year appear below:

Estimated machine-hours		36,000
Estimated variable manufacturing overhead	$	3.01	per machine-hour
Estimated total fixed manufacturing overhead	$	1,058,040

The predetermined overhead rate for the recently completed year was closest to:

A) $29.39 per machine-hour

B) $32.40 per machine-hour

C) $32.81 per machine-hour

D) $3.01 per machine-hour

Baj Corporation uses a predetermined overhead rate base on machine-hours that it recalculates at the beginning of each year. The company has provided the following data for the most recent year.

Estimated total fixed manufacturing overhead from the beginning of the year	$	534,000
Estimated activity level from the beginning of the year		30,000	machine-hours
Actual total fixed manufacturing overhead	$	487,000
Actual activity level		27,400	machine-hours

The predetermined overhead rate per machine-hour would be closest to:

A) $17.80

B) $19.49

C) $16.23

D) $17.77