Blakely charges manufacturing overhead to products by using a predetermined application rate, computed on the basis of machine hours. The following data pertain to the current year: Budgeted manufacturing overhead: $294,000 Actual manufacturing overhead: $245,000 Budgeted machine hours: 14,000 Actual machine hours: 10,000 Overhead applied to production totaled:

A.

$343,000

B.

$411,600

C.

$175,000

D.

$210,000