QUESTION 30 Brother 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 foxed manufacturing overhead Actual machine hours for the year 43.000 $ 6.92 per machine-hour 51,090,050 40.900 The predetermined overhead rate for the recently completed year was closest to O $25,35 per machine-hour O $6.92 per machine hour $32. 27 per machine hour O $31.93 per machine-hour QUESTION 31 Garza Corporation has two production departments, Casting and Customizing The company uses a job-order costing system and computes a predetermined overheden each production department The Casting Departments predetermined overhead rate is based on machine hours and the Customizing Department's predetermined overhead role is based on director hours At the beginning of the current year, the company had made the following estimates Casting Custom Machine hours 29.000 25 000 Direct labor hours 9.000 5.000 Totalfred manufacturing overhead cost 5118 50g $18.000 Variable manufacturing overhead per machine-hour $ 170 Variable manufacturing overhead per direct labor hour $ 3.60 The estimated total manufacturing overhead for the Customizing Department is closest to O $17.000 O $18,000 O $149.500 O $35.000