$(1$ point$)$ Micah Corporation uses a predetermined rate to apply overhead. At the

beginning of the year, Micah estimated its overhead costs at $$180,000,$ direct labor

hours at $12,000,$ and machine hours at $8,000.$ Actual overhead costs incurred were

$$184,200,$ actual direct labor hours were $12,500,$ and actual machine hours were $7,800.$

If the predetermined overhead rate is based on machine hours, what is the total amount

of overhead applied for the year for Micah?

a$.$ $$187,500$

b$.$ $$180,000$

c$.$ $$175,500$

d$.$ $$184,200$

e$.$ $$270,000$

f$.$ $$120,000$

g$.$ $$281,250$

h$.$ None of the above