A manufacturer of playground equipment uses a standard costing system in which standard machine-hours (MHs) is the measure of activity. Data from the company's flexible budget for manufacturing overhead are given below: 
The following data pertain to operations for the most recent period: 
The predetermined fixed manufacturing overhead rate is closest to:
Definitions:
Overactivity
A condition or state of being excessively active, which can manifest in physical or mental realms.
Underactivity
A state or condition in which there is less than normal or expected activity or function.
Antipsychotic Drugs
Medications primarily used to manage psychosis, including delusions, hallucinations, and disorders like schizophrenia.
Antihistamines
Medications used to relieve or prevent the symptoms of allergic reactions by blocking the action of histamine, a substance in the body that causes allergic symptoms.
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