Assume the following:

1. Estimated fixed manufacturing overhead for the coming period of $203,000
2. Estimated variable manufacturing overhead of $2.00 per direct labor hour
3. Actual manufacturing overhead for the period of $320,000
4. Actual direct labor-hours worked of 54,000 hours
5. Estimated direct labor-hours to be worked in the coming period of 55,000 hours.

The amount of overhead applied to production during the period is closest to:

A. $318,644.

B. $307,260.

C. $313,000.

D. $325,926.