14 Thunder Company applies Manufacturing Overhead (MOH) on the basis of Direct Labor Hours (DLHs). The company uses traditional POHR method. For the month of February: Estimated Actual Direct Labor hours for February ? 10,560 Total MOH cost 158,400 138,000 If MOH was underapplied by $6,000 in February, estimated DLHs at the beginning of the period were closest to: 11,616 B. 10,175 C. 12,121 D. 12,672 E. None of the above