Walsh Corporation applies manufacturing overhead on the basis of machine-hours. At the beginning of the most recent year, the company based its predetermined overhead rate on total estimated overhead of $16,660. Actual manufacturing overhead for the year amounted to $25,000 and actual machine-hours were 1,460. The company's predetermined overhead rate for the year was $11.90 per machine-hour. The predetermined overhead rate was based on how many estimated machine-hours? Select one: O a. 2,101 O b. 1,400 Oc. 2,742 O d. 1,460