Acne Company had the following information for the year ;

Direct material used- $110,000

Direct labor incurred (5000 hours) - $150,000

Actual manufacturing overhead incurred-$266,000

Acem Company used a predetermined overhead rate of $35 per direct labor hour for the year. Assume the only inventory balance is an ending work in process balance of $17,000. How much overhead was applied during the year?

A.$110,000

B.$150,000

C,$166,000

D.$175,000