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 The predetermined overhead rate for the recently completed year was closest to: 30,900 $6.14 per machine-hour $ 811,434 27,400 Multiple Choice $31.70 per machine-hour $6.34 per machine-hour $32.40 per machine-hour $26.26 per machine-hour