16. At the beginning of the year , Scaled Manufacturing estimates annual uerhead costs to be S and that 300,000 machine hours be operatecL Using machine hours as a base, the amount of cr.erhead applied during the year if actual machine hours the year v.as 315,000 hours is A) staoo,ooo_ B) C) SuO,OOO_ D) Sl.260,ooo_