A manufacturing company has a standard costing system based on standard direct labor-hours (DLHS) as the measure of activity, Data from the company's flexible budget for manufacturing overhead are given below: 5,400 DLHS Denominator level of activity overhead costs at the denominator activity level: Variable overhead cost Fixed overhead cost $31,850 $72,910 The following data pertain to operations for the most recent period: Actual hours Standard hours allowed for the actual output Actual total variable manufacturing overhead cost Actual total fixed manufacturing overhead coat 5,600 DLHS 5,584 DLES $31,030 $97,570 The overhead applied to products during the period was closest to: (Round your intermediate calculations to 2 decimal places.) The overhead applied to products during the period was closest to: (Round your intermediate calculations to 2 decimal places.) Multiple Choice $104.760.00 $105,740.00 O $108,640.00 $108,329.60