6. KST Corporation is using a predetermined overhead rate of $22.30 per machine-hour tha was based on estimated total fixed manufacturing overhead of $446,000 and 20,000 machine-hours for the period. The company incurred actual total fixed manufacturing overhead of $409,000 and 18,200 total machine-hours during the period. The amount of manufacturing overhead that would have been applied to all jobs during the period is closest to: A. $446,000 B. $37,000 C. $372,190 D. $405,860