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		33,100
Estimated variable manufacturing overhead	$	5.72	per machine-hour
Estimated total fixed manufacturing overhead	$	770,568
Actual machine-hours for the year		30,800

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