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

Estimated variable manufacturing overhead

Estimated total fixed manufacturing overhead

Actual machine$-$hours for the year

$$1,006,164$

$32,000$

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

Multiple Choice

$$6\mathrm{.}21$ per machine$-$hour

$$35\mathrm{.}23$ per machine$-$hour

$$29\mathrm{.}42$ per machine$-$hour

$$35\mathrm{.}63$ per machine$-$hour