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 $59,000 and actual machine-hours were 5,900. The company's predetermined overhead rate for the year was $10.50 per machine-hour.

The applied manufacturing overhead for the year was closest to:

A. $58,017 B. $59,590 C. $60,600 D. $58,597 25.