Capri Boat Corporation uses a job order cost system and applies overhead based on a percentage of direct labor cost. Cost flows through the Work in Process Inventory account during March are given below:

Work in Process Debit

Beginning Balance 0

Direct Materials 40,000

Direct Labor 79,000

Overhead 118,500

Ending Balance 80,500

Work in Process Credit

Transferred Out 157,000

Only Job #007 was still in process at the end of March and this job had been charged with $25,000 in direct materials cost.

The amount of overhead costs applied to Job #007 during March was:

a) 55,500.

b) $33,300.

c) $54,000.

d) $22,200.