How much Manufacturing Overhead was applied if the current manufacturing costs equal $145,500, the direct materials used in production equals $35,000, and the direct labor cost equals $67,500?

How much Manufacturing Overhead was applied if the current manufacturing costs equal $145,500, the direct materials used in production equals $35,000, and the direct labor cost equals $67,500 ? $178,000 $43,000 $113,000 $32,500