The Rowe Corporation uses a standard cost system. The company applies manufacturing overhead to units of product based on machine-hours. During January, the company budgeted to incur $225,000 in manufacturing overhead cost and to operate at a denominator activity level of 25,000 machine-hours. At standard, each unit of finished product requires 3 machine-hours. The following cost and activity were recorded during January:

actual total overhead incurred	$ 217,750
units of product completed	8,000 units
actual machine-hours worked	23,000 machine-hours

Under the standard cost system, the amount of overhead cost that the company applied to products was:

Group of answer choices

$221,600

$217,750

$216,000

$225,000