At the beginning of the year, Cruez Company estimated manufacturing overhead cost for the year would be $450,000 and direct labor cost would be $750,000. Cruez uses normal costing and applies overhead on the basis of direct labor cost. For the month of August, direct labor cost was $101,250. What is the manufacturing overhead applied to production in the month of August? $30,000 O $34,725 ho $46,300 $60,750 None of the above