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Nanjones Company manufactures a line of products distributed nationally through wholesalers. Presented belo are planned manufacturing data for the year and actual data for November of the current year. The company applies overhead based on machine hours using a predetermined annual rate. Planning Data Data November Annual November Fixed overhead $1,200,000 $100,000 Variable overhead $2,400,000 $220,000 Direct labor hours (actual) Direct labor hours 48,000 4,000 Machine hours (actual) 21,60 240,000 22,000 Machine hours $101,20 Fixed overhead $214 Variable overhead Nanjones company's total amount of manufacturing overhead applied to production for November was a $314,182 b $315,200 c, $324,000 d $330,000