Idaho, Inc. provided the following information: Total manufacturing overhead costs estimated at the beginning of the year $103,660 Total direct labor costs estimated at the beginning of the year $184,000 Total direct labor hours estimated at the beginning of the year 3,000 direct labor hours Actual manufacturing overhead costs for the year $99,580 Actual direct labor costs for the year $150,000 Actual direct labor hours for the year 2,000 direct labor hours The company's manufacturing overhead allocation is based on direct labor hours. How much manufacturing overhead was allocated to production during the year? (Round any intermediate calculations to two decimal places, and your final answer to the nearest dollar.)

a. 184,000

b. 103,660

c. 69,100

d. 155,490