Logan Products computes its predetermined overhead rate annually on the basis of machine$-$hours. At the beginning of the year, it

estimated that its total manufacturing overhead would be $$250,000$ and machines would be run a total of $10,000$ hours. Its actual total

manufacturing overhead for the year was $$236,400$ and its actual total machine$-$hours was $16,500$ hours.

Required:

Compute the company's predetermined overhead rate for the year.

Predetermined overhead rate

per MH