Coronado Manufacturing thinks that the best activity base for its manufacturing overhead is machine hours. The estimate of annual overhead costs is $440000. The company used 1000 hours of processing for Job A15 during the period and incurred actual overhead costs of $460000. The budgeted machine hours for the year totaled 20000. What amount of manufacturing overhead should be applied to Job A15?

A. $22000.

B. $460.

C. $23000.

D. $440.