Fricco Company produces French fries and applies manufacturing overhead costs to production at a budgeted indirect-cost rate of $30 per direct labor-hour. The following data are obtained from the accounting records for March 2017:

Direct materials $750,000

Direct labor ($10/hour) $154,000

Indirect labor $35,000

Plant electricity $100,000

Depreciation on plant machinery and equipment $75,000

Delivery-Transportation out expense $60,000

Administrative expenses $80,

The amount of manufacturing overhead allocated to all jobs during March 2017 totals:

a.

$462,000

b.

$350,000

c.

$210,000