Enabled Fram Fredin Help Seve & Ext Wayfair Company uses a predetermined overhead rate based on estimated machine-hours for the upcoming year. At the beginning of the most recently completed year. Wayfair estimated machine-hours for the upcoming year to be 66.800 machine-hours. The estimated variable manufacturing overhead was $5.23 Machine hour and the estimated total fired manufacturing overhead was $1.770.200 The predetermined overhead rate for the recently completed year was clusest 10% Mutiple Chulce $26.50 per machine-hour $3173 per machine-hour $3073 per machine-hour $5.23 per machine-hour