15) Happy Clicks Inc. uses a predetermined overhead allocation rate of $4.75 per machine hour. Actual overhead costs incurred during the year are as follows: $5,200 $3,750 $4,800 $9,530 $12,700 7,520 hours Indirect materials Indirect labor Plant depreciation Plant utilities and insurance Other plant overhead costs Total machine hours used during the year What is the amount of manufacturing overhead cost allocated to Work-in-Process Inventory during the year? B) $35,980 A) $35,720 C) $27,030 D) $8,950