Franklin Inc. manufactures pipes and applies manufacturing overhead costs to production at a budgeted indirect - cost rate of $17 per direct labor - hour. The following data are obtained from the accounting records for June 2020: Direct materials Direct labor (4,500 hours @ $13/hour) Indirect labor Plant facility rent Depreciation on plant machinery and equipment Sales commissions $200,000 58,500 11,000 28,000 26,500 28,000 39,000 Administrative expenses The amount of manufacturing overhead allocated to all jobs during June 2020 totals O A. $97,500 B. $65,500 C. $76,500 D. $104,500