Brown Inc. uses machine hours for its predetermined overhead rate. For the year, Brown had an overapplied manufacturing cost of $2,600. The additional information for the last year is given below. The estimated manufacturing overhead at the beginning of the year used in the predetermined overhead rate must have been ?

Estimated Machine Hours For The Year : 17,300

Actual Machine Hours For The Year : 16,700

Actual Manufacturing Overhead Costs : $352,960

A) $362,948 B) $355,560 C) $365,541 D) $368,335 E) None

Answer was D) but I need EXACT STEPS WITH HELP AS TO HOW ! NOT JUST AN AGREEMENT IT WAS D