Gianni Corporation bases its predetermined overhead rate on the estimated machine-hours for the upcoming yont. Data for the upcoming year appear 2 below Estimated machine-hours 72,700 Estimated variable manufacturing overbend $ 3.20 per machine-hour Estimated total fixed manufacturing overhead $ 838,790 The predetermined overhead rate for the recently completed year was closest to Multi Chale 51474 per machine hour 59 60 per machine hour 58.67 per machine hour 3679 per hour