ABC Company estimates the following at the beginning of the year:

Estimated direct labor hours 25,000 hours

Estimated fixed manufacturing overhead $40,000

Estimated variable manufacturing overhead per direct labor hour $3

During 20x4 ABC Company actually incurred $100,000 in manufacturing overhead, and used 22,000 in direct labor hours. What is the amount of overhead applied to production during 20x4?

a.) 166,000

b.) 66,000

c.) 101,200

d.) 103,520