Before the year began, Murphy Manufacturing estimated that manufacturing overhead for the year

would be $175,500 and that 13,000 direct labor hours would be worked. Actual results for the year

included the following:

Actual manufacturing overhead cost $184,000

Actual direct labor hours 14,500

The amount of manufacturing overhead allocated for the year based on direct labor hours would have


A) $179,750.

B) $195,750.

C) $175,500.

D) $184,000.