Better Products Company manufactures insulation and applies manufacturing overhead costs to production at a budgeted indirectcost rate of $14 per direct laborhour.

accounting records for October 2018:

Direct materials	$500,000
Direct labor (3,300 hours @ $10/hour)	33,000
Indirect labor	24,000
Plant facility rent	54,000
Depreciation on plant machinery and equipment	40,000
Sales commissions	15,000
Administrative expenses	33,000

The actual amount of manufacturing overhead costs incurred in October 2018 totals ________.

A.

$118,000

B.

$245,200

C.

$127,000

D.

$166,000