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Caleb Company applies Manufacturing Overhead (MOH) on the basis of machine-hours (MHs). Estimated Actual Machine-hours for the year ? 5,900 Total MOH Cost 60,600 $

Caleb Company applies Manufacturing Overhead (MOH) on the basis of machine-hours (MHs).

Estimated Actual Machine-hours for the year ? 5,900 Total MOH Cost 60,600 $ 59,000

For the year: If for the year, MOH was overapplied by $590, estimated MHs at the beginning of the period were closest to:

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