The predetermined overhead rate for the recently completed year was closest to: Multiple Choice $8.68 per machine-hour $9.30 per machine-hour $14.62 per machine-hour $6.84 per machine-hour rould include a: Multiple Choice debit to Raw Materials of $121,000 credit to Raw Materials of $85,000 debit to Raw Materials of $85,000 credit to Raw Materials of $121,000