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 35,900 $ 6.73 per machine-hour $ 801,288 33,300 Actual machine-hours for the year The predetermined overhead rate for the recently completed year was closest to: