Gell Corporation manufactures computers. Assume that Gell: - allocates manufacturing overhead based on machine hours - estimated 12,000 machine hours and $93,000 of manufacturing overhead costs - actually used 16,000 machine hours and incurred the following actual costs: (Click the icon to view the costs.) What is Gell's actual manufacturing overhead cost? A. $158,000 B. $83,000 C. $145,000 D. $220,000 Data table \begin{tabular}{lr} \hline Indirect labor & $11,000 \\ Depreciation on plant & 48,000 \\ Machinery repair & 11,000 \\ Direct labor & 75,000 \\ Plant supplies & 6,000 \\ Plant utilities & 7,000 \\ Advertising & 35,000 \\ Sales commissions & 27,000 \\ \hline \end{tabular}