Longobardi Corporation bases its predetermined overhead rate on the estimated labor-hours for the upcoming yer AP completed year, the Corporation estimated the labor hours for the upcoming year at 45,800 labor-hours. The estimated variable manufacturing overhead was $6.19 per labor-hour and the estimated total forced manufacturing overhead was $1,335,528. The actual labor-hours for the year turned out to be 43.800 labor- hours. The predetermined overhead rate for the recently completed year was closest to Multiple Choice $35 35 per labor hour $29.16 per labor hour $6.19 per labor hour $36.06 per labor hour