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:

Multiple Choice

$$6\mathrm{.}14$ per machine$-$hour

$$26\mathrm{.}26$ per machine$-$hour

$$31\mathrm{.}70$ per machine$-$hour

$$3240$ per machine$-$hour