Brothern Corporation bases its predetermined overhead rate on the estimated machine-hours for the upcoming year. Data for the most recently completed year appear below: 
The predetermined overhead rate for the recently completed year was closest to:
Definitions:
Government Intervention
The involvement of the government in the market to correct market failures and promote economic stability and growth.
Flu Vaccines
Vaccines that protect against influenza, a contagious respiratory illness caused by influenza viruses.
Marginal Social Benefits
The extra advantage obtained by society from the consumption of an additional unit of any product or service.
Positive Externalities
Benefits that are enjoyed by third-parties as a result of an economic transaction or activity, without them directly participating in the transaction.
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