A company uses machine hours (MHs) to allocate their manufactuing overhead cost with capacity-based method. At the end of year, the company closes the underlover-applied manufacuturing overhead entirely to cost of goods sold. The company finds that it needs to debit cost of goods sold by $51,600 for this adjustment Actual machine hours 14,000 MHS Estimated machine hours for planned production 14400 MHS Estimated machine hours at capacity 7 MHS Estimated manufacturing overhead at capacity $49.938 Actual manufacturing overhead $396,000 Q. What is the amount of estimated machine hours (MHs) at capacity? ANS MHS