Byrds Corporation uses a predetermined overhead rate based on machine-hours to apply overhead to the manufacturing process. Last year, Byrds incurred manufacturing overhead costs totaling $225,000 and used 100,000 machine-hours. This year, Byrds estimated manufacturing overhead to be $275,000 and expected to incur 110,000 machine-hours. Byrds actually incurred $287,500 of manufacturing overhead and incurred 120,000 machine-hours this year. What is the manufacturing overhead applied to production? a. $250,000 b. $287,500 c. $300,000 d. $275,000