Nell Corporation manufactures computers. Assume that Nell:

allocates manufacturing overhead based on machine hours.

estimated $8,000$ machine hours and $$86,000$ of manufacturing overhead costs. The predetermined overhead rate is $$10\mathrm{.}75$ per machine hour.

actually used $13,000$ machine hours and incurred the following actual costs:

$($Click the icon to view the costs.$)$

How much manufacturing overhead would Nell allocate?

A$.$ $$139,750$

B$.$ $$86,000$

C$.$ $$91,000$

D$.$ $$226,000$

Data table

Indirect labor

$\backslash$table$[[13,000],[47,000],[13,000],[77,000],[7,000],[11,000],[33,000],[25,000]]$