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Shine Company uses a predetermined overhead rate of $15.00 per machine hour. The rate was based on estimated total manufacturing overhead cost of $390,000 and

Shine Company uses a predetermined overhead rate of $15.00 per machine hour. The rate was based on estimated total manufacturing overhead cost of $390,000 and estimated machine hours of 26,000. Shine incurred actual total manufacturing overhead costs of $374,000 and total machine hours of 22,000. The total amount of overhead applied to all jobs during the period would be closest to:

A.

$390,000

B.

$330,000

C.

$374,000

D.

$442,000

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