Flimflam Corporation uses direct labor$-$hours in its predetermined overhead rate. At the

beginning of the year, the estimated direct labor$-$hours were $11,500$ hours. At the end of the

year, actual direct labor$-$hours for the year were $9,700$ hours, the actual manufacturing

overhead for the year was $$143,350,$ and manufacturing overhead for the year was

underapplied by $$18,220.$ The estimated manufacturing overhead at the beginning of the year

used in the predetermined overhead rate must have been:

A$)$ $$164,023$

B$)$ $$125,130$

C$)$ $$148,350$

D$)$ $$138,350$

Answer: C