16 Hurawalhi Company uses machine-hours (MHs) to allocate their manufacturing overhead (MOH) cost with capacity-based method. The company recognized the cost of unused (idle) capacity of $600 on the income statement last year. Given the following information, how much was the company's estimated MHs for planned production last year? Estimated MOH cost (all fixed) $ Estimated MHs for planned production ? MHs Estimated MHs at capacity ? MHs POHR using the traditional method $ 12 per MH POHR at capacity $ 10 per MH 72 MHs 250 MHs 300 MHs 350 MHs 360 MHs