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 39,700 Estimated variable manufacturing overhead $ 6.32 per machine-hour Estimated total fixed manufacturing overhead $ 1,159,637 Actual machine-hours for the year 37,500 The predetermined overhead rate for the recently completed year was closest to:

A. 35.18

B. 35.53

C. 6.32

D. 29.21