Caber Corporation applies manufacturing overhead on the basis of machine-hours. At the beginning of the most recent year, the company based its predetermined overhead rate on total estimated overhead of $60,600. Actual manufacturing overhead for the year amounted to 559,000 and actual machine-hours were 5,900. The company's predetermined overhead rate for the year was $10.10 per machine hour. The applied manufacturing overhead for the year was closest to A 558,017 B. 559,590 C. 560,600 D. $58,597