MC Qu. 28 Buker Corporation bases its predetermined... Buker Corporation bases its predetermined overhead rate on the estimated machine hours for the upcoming year. Data for the upcoming year appear below. Estimated machine-hours Estimated variable manufacturing overhead Estimated total fixed manufacturing overhead 73.000 $3.00 per machine-hour $838,750 The predetermined overhead rate for the recently completed year was closest to O $8.70 $6.90 $14.49 $9.00