Cell Corporation manufactures computers. Assume that Cell:

allocates manufacturing overhead based on machine hours

estimated $11,000$ machine hours and $$93,000$ of manufacturing overhead costs

actually used $13,000$ machine hours and incurred the following actual costs: $($Click the icon to view the costs$)$

What is Cell's actual manufacturing overhead cost?

A$.$ $$225,000$

B$.$ $$148,000$

C$.$ $$164,000$

D$.$ $$87,000$

Data table

$\backslash$table$[[$Indirect labor,$$,13,000],[$Depreciation on plant,,$46,000],[$Machinery repair,,$15,000],[$Direct labor,,$77,000],[$Plant supplies,,$4,000],[$Plant utilities,,$9,000],[$Advertising$,,34,000],[$Sales commissions,,$27,000]]$