TB MC Qu. 2-39 (Algo) Brothern Corporation bases its predetermined... 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 31,400 Estimated variable manufacturing overhead $5.66 per machine-hour Estimated total fixed manufacturing overhead $639,618 Actual machine-hours for the year 27,500 The predetermined overhead rate for the recently completed year was closest to: Multiple Choice $20.37 per machine-hour