Mayfield Corporation estimates its manufacturing overhead costs to be $80,000 and its direct labor costs to be $100,000 for 2023. The actual direct labor costs were $15,000 for job 1, $35,000 for job 2 and $60,000 for job 3 during 2023. Manufacturing overhead is applied to jobs on the basis of direct labor costs using a predetermined overhead rate. The amount of overhead applied to Job 3 during 2023 was: a. $100,000 b. $80,000 c. $88,000 d. $48,000