Foster estimates that its overhead rate for 2020 will be $3.00 and the activity base for 2020 will be 300,000 units. Actual Overhead costs incurred are $70,000 for the Month of April. If 24,000 units were produced in April, How much overhead would be allocated (applied) to the Work in Process Account during the month?

Select one:

a. $74,000

b. $68,000

c. $70,000

d. $72,000