Assume $(1)$ estimated direct labor hours used to calculate the predetermined overhead rate $=19,800,(2)$ the manufacturing overhead applied to production $=$$$105,000,$ and $(3)$ the total direct labor hours actually worked during the period $=21,000.$

What is the estimated total manufacturing overhead cost for the period?

Multiple Choice

$$99,000$

$$109,000$

$$119,000$

$$101,000$