For 2020, Mariams Animal Supply Manufacturing uses machine-hours as the only overhead cost-allocation base. The accounting records contain estimated and actual Manufacturing overhead costs of $100,000 and $120,000 respectively and estimated and actual Machine-hours of 20,000 and 25,000 respectively. Using normal costing, the amount of manufacturing overhead costs allocated to jobs during 2020 is:

a. $100,000

b. $125,000

c. $150,000

d. $120,000