The following journal entry records the application of manufacturing overhead for the month of August:

Work in process	$95353
Manufacturing overhead		$95353

The overhead is applied on the basis of direct labour-hours. During August, 17377 direct labour-hours were incurred. The budgeted direct labour-hours for the month was 11312 hours. Job Z used 13659 direct labour-hours during August. What will the job cost sheet for Job Z show for manufacturing overhead cost added during August?

Select one:

a. $74951

b. $62072

c. $95353

d. $115137