At the beginning of the year, a company estimated that $20,000$ direct labor$-$hours would be required for the period's estimated level of production. The company also estimated $$140,000$ of fixed manufacturing overhead cost for the coming period and variable manufacturing overhead of $$1\mathrm{.}50$ per direct labor hour. The company incurred actual manufacturing overhead costs of $$180,000$ and it actually worked $20,000$ direct labor hours during the period.

Assume that Job $D$ used $95$ direct labor hours. How much manufacturing overhead would be applied to Job $D?=$

Multiple Choice

$$838$

$$826$

$$816$

$$808$