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

Work in process	$90359
Manufacturing overhead		$90359

The overhead is applied on the basis of direct labour-hours. During August, 16518 direct labour-hours were incurred. The budgeted direct labour-hours for the month was 11690 hours. Job Z used 13715 direct labour-hours during August. What will the job cost sheet for Job Z show for manufacturing overhead cost added during August?

a. $75026

b. $106011

c. $63948

d. $90359