Franklin Inc. manufactures pipes and applies manufacturing overhead costs to production at a budgeted indirect-cost rate of $15 per direct labor-hour. The following data are obtained from the accounting records for June 2018: Direct materials $100,000 Direct labor (4,000 hours @ $10/hour) 40,000 Indirect labor 10,000 Plant facility rent 26,000 Depreciation on plant machinery and equipment 24,500 Sales commissions 23,000 31,000 Administrative expenses The amount of manufacturing overhead allocated to all jobs during June 2018 totals A. $91,500 B. $60,000 C. $76,000 D. $60,500