For 2011, Steve's Plastics Manufacturing uses a normal job order costing system. The accounting records contain the following information:

Estimated manufacturing overhead (overhead) costs $100,000

Actual manufacturing overhead costs $120,000

Estimated machine hours 20,000

Actual machine hours 25,000

The only cost driver is machine hours. Using normal job order costing, the amount of manufacturing overhead costs allocated to jobs during 2011 is:

A. $100,000.

B. $120,000.

C. $150,000.

D. $125,000.