Tiscara Company manufactures insulation and applies manufacturing overhead costs to production at a budgeted indirect-cost rate of $15 per direct labor-hour. The following data are obtained from the accounting records for June of Year 20x4:
		Direct materials				440,000
		Direct labor (3,500 hours @ $11/hour)				38,500
		Indirect labor				15,000
		Plant facility rent				50,000
		Depreciation on plant machinery and equipment				35,000
		Sales commissions				10,000
		Administrative expenses				25,000
	The actual amount of manufacturing overhead costs incurred in June 20x4 totals ________.
A.	$278,500
B.	$100,000
C.	$80,000
D.	$110,000