Shahid Corporation, which applies manufacturing overhead on the basis of machine-hours, has provided the following data for its most recent year of operations. Estimated manufacturing overhead Rs. 182,000 Estimated machine-hours 5,600 Actual manufacturing overhead Rs. 187,000 Actual machine-hours 5,100 The estimates of the manufacturing overhead and of machine-hours were made at the beginning of the year for the purpose of computing the company's predetermined overhead rate for the year. Calculate predetermined overhead rate?