Buker Corporation bases its predetermined overhead rate on the estimated machinehours for the upcoming year: Data for the upcoming year appear below:

$\backslash$table$[[$Estimated machine$-$hours,$72,100],[\backslash$table$[[$Estimated variable manufacturing$],[$overhead$]],$$$3\mathrm{.}20$ per machine$-],[\backslash$table$[[$Estimated total fixed manufacturing$],[$verhead$]],80]]$

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