Mayfield Corporation estimates its manufacturing overhead costs to be $80,000 and its direct labor costs to be $160,000 for 2005. The actual manufacturing labor cost was $80,000 for job 3 during 2005. Manufacturing overhead is applied to jobs on the basis of direct labor costs using a predetermined overhead rate. The actual manufacturing overhead cost for the year was $114,000. The amount of overhead assigned to Job 3 during 2005 was: A) $ 80,000 B) $160,000 C) $ 40,000 D) $ 35,555