Direct materials used $ 115,900 Direct labor incurred (6,300 hours) 155,100 Actual manufacturing overhead incurred 175,700 Kilt Company used a predetermined overhead rate of $45 per direct labor hour for the year and estimated that direct labor hours would total 6,930 hours. Assume the only inventory balance is an ending Work in Process balance of $17100. How much overhead was applied during the year? a) $175,700 b) $155,100 O c) $115,900 Odd) $282 500