Kilt Company had the following information for the year:

Direct materials used $ $118,100$

Direct labor incurred $(5,200$ hours$)150,300$

Actual manufacturing overhead incurred $170,400$

Kilt Company used a predetermined overhead rate of $$39$ per direct labor hour for the year and estimated that direct labor hours would total $5,720$ hours. Assume the only inventory balance is an ending Work in Process balance of $$17,100.$ How much overhead was applied during the year?

Multiple Choice

$$150,300$

$$202,800$

$$118,100$

$$170,400$