Options are $23.28 , $29.00 , $5.72 , $28.60

Brothern Corporation bases its predetermined overhead rate on the estimated machine-hours for the upcoming year. Data for the most recently completed year appear below: Estimates made at the beginning of the year: Estimated machine-hours Estimated variable manufacturing overhead Estimated total fixed manufacturing overhead Actual machine-hours for the year 33, 100 $ 5.72 per machine-hour $ 770,568 30,800 The predetermined overhead rate for the recently completed year was closest to