The following budget data are available for Sharp Company: Estimated direct labor hours 12,000 Estimated direct labor dollars $90,000 Estimated factory overhead costs $180,000 Actual direct labor hours 11, 500 Actual direct labor dollars $92,000 Actual factory overhead costs $181,000 If factory overhead is applied based on direct labor hours, the amount of overhead to be applied is a. $172, 500 b. $180,000 C. $181,000 d. $184,000