The prededermined bverhead rate for the recenty completed year was closest to Estinates nade at the beginning of the year: Fistinated Fachine hours F.stimated vartable manufacruring overtiead 35,900 Estisated total fixed nanufactur ing gverhesd 56.73 per machine-hour Actual machine haurs for the yesr 3001,2411 33,380 The predeterieined evemesd rate foe the recently conoleted yead was ciosest to