Q 15.42:Watson Company applies overhead on the basis of machine hours. Given the following data, compute the amount of overhead applied for the period.

Estimated annual overhead cost $1,500,000 Actual annual overhead cost $1,485,000 Estimated machine hours 300,000 Actual machine hours 295,000

A : $1,500,000

B : $1,525,425

C : $1,475,000

D : $1,485,000