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 38,300

Estimated variable manufacturing overhead $ 5.77 per machine-hour

Estimated total fixed manufacturing overhead $ 1,028,738

Actual machine-hours for the year 34,800

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

Question 5 options:

$32.10 per machine-hour

$5.77 per machine-hour

$26.86 per machine-hour

$32.63 per machine-hour