Please help calculate Manufacturing Overhead

Gell Corporation manufactures computers. Assume that Gell: X Data Table allocates manufacturing overhead based on machine hours estimated 9,000 machine hours and $89,000 of manufacturing overhead costs actually used 16,000 machine hours and incurred the following actual costs: Indirect labor 12,000 EE(Click the icon to view the costs.) Depreciation on plant 44,000 What is Gell's actual manufacturing overhead cost? Machinery repair 16,000 Direct labor 73,000 O A. $213,000 Plant supplies 4,000 O B. $140,000 Plant utilities 7,000 O C. $156,000 Advertising 35,000 O D. $83,000 Sales commissions 22,000