16. At the beginning of the year, Scaled Manufacturing estimates annual overhead costs to be si,200,000 and that 300,000 machine hours will be operated. Using machine hours as a base, the amount ofoverhead applied during the year if actual machine hours for the year was 315,000 hours is A) S1,200,000. B) S1,142,857. C) $840,000 D) $1,260,000