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 S150 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 X used 20 direct labor-hours. How much manufacturing overhead would be applied to Job X? Multiple Choice $170 c $178 $200