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:

Denominator level of activity		6,200	DLHs
Overhead costs at the denominator activity level:
Variable overhead cost	$	31,650
Fixed overhead cost	$	81,810

The following data pertain to operations for the most recent period:

Actual hours		6,400	DLHs
Standard hours allowed for the actual output		6,384	DLHs
Actual total variable manufacturing overhead cost	$	30,830
Actual total fixed manufacturing overhead cost	$	97,370

The overhead applied to products during the period was closest to: (Round your intermediate calculations to 2 decimal places.)

Multiple Choice

• $114,440.00

• $113,460.00

• $116,827.20

• $117,120.00