Estimated manufacturing overhead for the year	$ 61,250
Estimated direct labor hours for the year	3,500

Two jobs were worked on during the year: Job A-101 and Job A-102. The number of direct labor-hours spent on Job A-101 and Job A-102 were 1,820 and 1,750, respectively. The actual manufacturing overhead was $73,500.

What was the amount of manufacturing overhead applied to Job A-101? Overhead is applied on the basis of direct labor hours.

$42,467.

$58,894.

$31,850.

$63,700.