Sawyer Manufacturing Company uses a predetermined overhead rate based on direct labour hours to apply manufacturing overhead to jobs. Last year, the company worked 57,000 actual direct labour hours and used 40,000 machine hours. The company had estimated that it would work 55,000 direct labour hours using 44,000 machine hours during the year and incur $330,000 of manufacturing overhead cost.

What was the company's manufacturing overhead applied for the year?

a-$345,000.

b-$342,000.

c-$330,000.

d-$300,000.