Cooper Corporation produces decorator wall coverings. Budgeted production is 260,000 square feet per month, and the standard direct labor requirement to make this amount is 4,000 hours. All overhead is allocated based on direct labor hours. The following information is available: Budgeted Actual Amounts Results Production in units Total labor hours 260,000 4,000 320,000 5,000 $13,500 Total variable overhead Total fixed overhead Total overhead $11,000 $5,000 $16,000 $5,500 $19,000 (iii). Manufacturing overhead charged to work-in-process for the month was: Select one: a. $20,000 b. $18,750 c. $16,000 d. $19,000