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	6,100	DLHs
Overhead costs at the denominator activity level:
Variable overhead cost	$ 31,640
Fixed overhead cost	$ 79,380

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

Actual hours	6,300	DLHs
Standard hours allowed for the actual output	6,284	DLHs
Actual total variable manufacturing overhead cost	$ 30,820
Actual total fixed manufacturing overhead cost	$ 97,360

The overhead applied to products during the period was closest to:

Garrison 17e Rechecks 2021-12-03

Multiple Choice

• $112,000

• $114,660

• $111,020

• $114,369