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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

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 5,800 MHs
Overhead costs at the denominator activity level:
Variable overhead costs $31,730
Fixed overhead cost $79,630

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

Actual hours 6,000 MHs
Standard hours allowed for the actual output 5,984 MHs
Actual total variable manufacturing overhead cost $30,910
Actual total fixed manufacturing overhead cost $97,450

The overhead applied to products during the period was closest to: (Do not round intermediate calculations. Round your answer to the nearest dollar amount.)

$112,340

$114,893

$115,200

$111,360

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