Nabokov Company applies Manufacturing Overhead $($MOH$)$ on the basis of Direct Labor Hours $($DLHs$).$ The company uses traditional POHR method. For the month of January:

A$.$ B$.$ C$.$ D$.$ E$.$

$11,000$ DLHs $11,500$ DLHs $12,000$ DLHs $13,000$ DLHs

None of the above

Estimated DLHs for January $13,000$ Total MOH cost $ $156,000$

Actual $?138,000$If MOH was overapplied by $$6,000$ in January, actual DLHs at the beginning of the period were closest to: