Fire Works Company produces hot sauce. It uses units as its cost driver for overhead. The following information was provided concerning its standard cost system for the year:

Actual Data				Standard Data
Produced units		12,100 units		Budgeted units		12,500 units
Materials purchased		4,850 lbs.		Budgeted materials per unit		0.40 lb.
for a total of $63,050				@ $13.10 per lb.
Materials used		4,700 lbs.		Budgeted labor per unit		0.60 hours
Labor worked		7,400 hrs.		@ $16.00 per hour
costing $117,660				Budgeted variable overhead		$148,750
Actual overhead		$224,000		Budgeted fixed overhead		$77,500

To determine the overhead variances, you need the amount of overhead applied. How much is total overhead applied?

A) $143,990

B) $231,405

C) $219,010

D) $216,832