A manufacturing company uses a standard costing system in which standard machine-hours (MHs) is the measure of activity. Data from the company's flexible budget for manufacturing overhead are given below:

Denominator level of activity 5200 MHs

Overhead costs at the denominator activity level:

Variable overhead costs $31790

Fixed overhead cost $71170

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

Actual hours 5400 MHs

Standard hours allowed for the actual output 5384 MHs

Actual total variable manufacturing overhead cost $30970

Actual total fixed manufacturing overhead cost $97510

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

a. 103940

b. 106603

c. 106920

d. 102960

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