100. Savannah Factory applies manufacturing overhead based on direct labor cost. Information concerning manufacturing overhead and labor for August follows: Estimated Actual Overhead cost $174,000 $171,100 Direct laborhours 5,800 5,900 Direct labor cost $87,000 $89,975 How much overhead should be applied in total during August? A. $179,950 B. $174,000 C. $177,000 D. $171,100