9 Amber, Inc. uses job-order costing with manufacturing overhead (MOH) applied on the basis of machine hours (MHs). In the past, the company's pre-determined overhead rate (POHR) has fluctuated from period to period due primarily to differences in expected usage of their machine. For the coming month, the controller would like to investigate using capacity in determining the application of overhead to jobs For the period, the machine can operate at a capacity of 320 MHs, however, based on expected production, it is estimated that only 290 MHs will be required. MOH is relatively fixed for the company and is estimated to be $11,600 at both of these levels of MHs At the end of the period, the controller found that production used 292 MHs and actual MOH totaled S11,745. How much less MOH would be applied during the month using capacity MHs versus the traditional method? A. B. C. D. E. None of the above S 1,241 less applied MOH using capacity. S 1,088 less applied MOH using capacity. S 1,095 less applied MOH using capacity S 1,168 less applied MOH using capacity