Filex Company manufactures pipes and applies manufacturing overhead costs to production at a budgeted indirect-cost rate of $18 per direct labor-hour. The following data are obtained from the accounting records for June 2014: Direct materials Direct labor (5000 hours@ $9/hour) Indirect labor Plant facility rent Depreciation on plant machinery and equipment Sales commissions Administrative expenses $190,000 45,000 18,000 25,000 23,500 24,000 39,000 The amount of manufacturing overhead allocated to all jobs during June 2014 totals O $90,000 $105,500 a 0 $88,000 O $66,500