Buker Corporation bases its predetermined overhead rate on the estimated machine-hours for the upcoming year. Data for the upcoming year appear below: Estimated machine-hours 72,100 Estimated variable manufacturing overhead $3.10 per machine-hour Estimated total fixed manufacturing overhead $838,720 The predetermined overhead rate for the recently completed year was closest to: $9.30 O $6.79 O $14.73 $8.60 2020 MG