Bakker Corporation applies manufacturing overhead on the basis of direct labor-hours. At the beginning of the most recent year, the company based its predetermined overhead rate on total estimated overhead of $88,480 and 2,800 estimated direct labor-hours. Actual manufacturing overhead for the year amounted to $90,480 and actual direct labor-hours were 2,700. 1. The applied manufacturing overhead for the year was: (Round your intermediate calculations to 2 decimal places.)

a. $87,000

b. $82,344

c. $85,320

d. $90,168