Keeran Corporation estimates that its variable manufacturing overhead is $$5\mathrm{.}10$ per machine$-$hour and its fixed manufacturing overhead is $$262,020$ per period.

If the denominator level of activity is $6,600$ machine$-$hours, the predetermined overhead rate would be:

Multiple Choice

$$39\mathrm{.}70$ per machine$-$hour

$$44\mathrm{.}80$ per machine$-$hour

$$510\mathrm{.}00$ per machine$-$hour

$$5\mathrm{.}10$ per machine$-$hour