Baj Corporation uses a predetermined overhead rate base on machine-hours that it recalculates at the beginning of each year. The company considers all of its manufacturing overhead costs to be fixed and it has provided the following data for the most recent year. 
The predetermined overhead rate per machine-hour would be closest to:
Definitions:
Mountain Lion
A large wild cat native to the Americas, also known as the cougar, puma, or panther, known for its strength and agility.
Plankton
Tiny organisms that float or drift in water, either freshwater or saltwater, constituting a crucial part of aquatic food webs.
Mutualism
A symbiotic relationship between two species in which both species benefit from the interaction.
Mycorrhizae
Symbiotic associations between fungi and the roots of plants, improving nutrient and water uptake.
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