Sandler Corporation bases its predetermined overhead rate on the estimated machine-hours for the upcoming year. Data for the upcoming year appear below: 
Required:
Compute the company's predetermined overhead rate.
Definitions:
Proprietorship
A business owned by one individual.
Personal Assets
Personal assets include all property owned by an individual that has value, such as cash, real estate, investments, and personal belongings.
Liabilities
Financial obligations or debts that a company owes to others, recorded on the right side of the balance sheet.
Equity
The rights of the owners of a business.
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