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: 5,200 DLHS Denominator level of activity Overhead costs at the denominator activity level: Variable overhead cost US Fixed overhead cost $31,830 $70,090 The following data pertain to operations for the most recent perlod Actual hours Standard hours allowed for the actual output Actual total variable manufacturing overhead cost Actual total fixed manufacturing overhead cost 5,400 DLHS 5,384 DLHS $31,810 $97,550 The overhead applied to products during the period was closest to: (Round your intermediate calculations to 2 decimal places.) Multiple Choice $105,526.40 o o o of $105,840.00 $102,900.00 $101,920.00