35 (6 points) A manufacturing company has a standard costing system based on direct labor-hours (DLHs) as the measure of activity. Data from the company's flexible budget for manufacturing overhead are given below: Budgeted level of activity Overhead costs at the budgeted activity 3,700 DLHs level: Variable overhead cost Fixed overhead cost $28,490 $47,545 The following data pertain to operations for the most recent period: Actual hours 3,900 DLHs Standard hours allowed for the actual output 3,850 DLHS Actual total variable overhead cost $29,445 Actual total fixed overhead cost $47,995 How much overhead was applied to products during the period to the nearest dollar? a) $79,118 b) $76,035 Oc) $77,440 d) $80,145