Q9

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	35,900
Estimated variable manufacturing overhead	$ 6.73	per machine-hour
Estimated total fixed manufacturing overhead	$ 801,288
Actual machine-hours for the year	33,300

The predetermined overhead rate for the recently completed year was closest to:

Multiple Choice

$28.56 per machine-hour

$29.05 per machine-hour

$6.73 per machine-hour

$22.32 per machine-hour