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Gianni Corporation bases its predetermined overhead rate on the estimated machine-hours for the upcoming year Data for the upcoming year appear below. 6 Estimated machine-hours Estimated variable manufacturing overhead Estimated total fixed manufacturing overhead 72,100 $3.10 per machine-hour $838,770 The predetermined overhead rate for the recently completed year was closest to: Multiple Choice $6.79 per machine hour $860 per machine hour $9.30 per machine hou $14.73 per machine-hour