Dax Productions produces commercials for companies wishing to advertise on television. It uses job-order costing. Dax utilized annual estimates of overhead and machine hours in determining its overhead rate of $1.50 per machine hour. Data from the month of June is as follows:

Category	Value
Factory rent	$20,400
Direct labor	$56,000
Factory depreciation	$15,000
Administrative salaries	$42,000
Indirect materials used in production	$16,000
Direct materials used in production	$11,500
Actual machine hours	33,000
Estimated machine hours	31,800

How much are total manufacturing costs added to Work in Process during the period?

Group of answer choices

$118,900

$114,000

$117,000

None of these answer choices are correct