Caple 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 $16,660. Actual manufacturing overhead for the year amounted to $25,000 and actual machine- hours were 1,460. The company's predetermined overhead rate for the year was $11.90 per machine-hour. The applied manufacturing overhead for the year was closest to: $26,071 $18,19 $16,660 $17374