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:
Functions
Specific activities or tasks performed by individuals, systems, or machines within an organization to achieve certain objectives.
Reverse Logistics
The process of moving goods from their typical final destination for the purpose of capturing value, or proper disposal, including returns management and recycling.
Hewlett-Packard
An American multinational information technology company known for its wide range of hardware components as well as software and related services.
Electronic Merchandise
Goods that are sold and delivered digitally, often via the internet, including software, music, and e-books.
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