Micah Corporation uses a predetermined rate to apply overhead. At the beginning of the year, Micah estimated its overhead costs at $180,000, direct labor hours at 12,000, and machine hours at 8,000. Actual overhead costs incurred were $184,200, actual direct labor hours were 12,500, and actual machine hours were 7,800. If the predetermined overhead rate is based on machine hours, what is the total amount credited to the factory overhead account for the year for Micah?

a. $187,500

b. $180,000

c. $175,500

d. $184,200

e. $270,000

f. $120,000

g. $281,250

h. None of the above