Caber Corporation allocates manufacturing overhead costs on a machine-hour basis. At the beginning of the most recent year, the company based its default overhead rate on an estimated total cost of $60,600. Actual manufacturing overhead costs for the year were $59,000 and actual machine-hours were 5,900. The company's default overhead rate for the year was $10.10 per machine-hour.

a. The default overhead rate was based on how many estimated machine-hours?

b The indirect manufacturing costs applied for the year were the closest to:

c Overhead expenses for the year were: