Billa Corporation bases its predetermined overhead rate on variable manufacturing overhead cost of $5.00 per machine-hour and fixed manufacturing overhead cost of $500,000 per period. If the denominator level of activity is 5,000 machine-hours, the predetermined overhead rate would be: (Round your intermediate calculations to 2 decimal places.)

On july 2, year 4, wynn, inc., purchased as a short-term investment a $1 million face-value kean co. 8% bond for $910,000 plus accrued interest to yield 10%. the bonds mature on january 1, year 11, and pay interest annually on january 1. on december 31, year 4, the bonds had a fair value of $945,000. on february 13, year 5, wynn sold the bonds for $920,000. in its december 31, year 4, balance sheet, what amount should wynn report for the bond if it is classified as an available-for-sale security?