Hamburg Corporation uses a Normal costing system for assigning overhead to WIP. Overhead is allocated based on labor hours. At the beginning of the year, overhead costs are estimated to be $80,000 and total labor hours are estimated to be 1,600 hours. At the end of the year, actual overhead costs had amounted to $90,000 and actual total labor hours were 2,000 hours. How much overhead was allocated to WIP? $100,000 $90,000 $80,000 $72,000