The predetermined overhead rate for 2020 was $5.00 per direct labor hour, the estimated hourly rate for direct labor was $15.00 per hour and the estimated total cost for direct labor was $225,000. The actual manufacturing overhead rate in 2020 was $5.50 per direct labor hour and the actual total cost for direct labor was $195,250. What was the total estimated overhead for 2020?

Group of answer choices

A) $60,000

B) The amount of estimated overhead for 2020 cannot be determined from this information.

C) $15,000

D) $75,000