Gilchrist Corporation bases its predetermined overhead rate on the estimated machine$-$hours for the upcoming year. At the beginning of the most recently completed year, the Corporation estimated the machine$-$hours for the upcoming year at $22,900$ machine$-$hours. The estimated variable manufacturing overhead was $$6\mathrm{.}67$ per machine$-$hour and the estimated total fixed manufacturing overhead was $$665,932.$ The predetermined overhead rate for the recently completed year was closest to: