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 34,200 Estimated variable manufacturing overhead $ 5.47 per machine-hour Estimated total fixed manufacturing overhead $ 769,842 Actual machine-hours for the year 30,600 The predetermined overhead rate for the recently completed year was closest to: Multiple