Tork Corporation applies manufacturing overhead costs by establishing a predetermined overhead rate linked to direct labor hours. At year-end, the entire over- or under applied overhead is treated as an adjustment to the unadjusted cost of goods sold . Use the following information to calculate the total manufacturing overhead cost that had been estimated before the year had begun :

Actual Manufacturing Overhead Incurred During The Year : $171,000

Total Amount of Direct Labor Hours :

Estimated Before Year Began : 37,500

Actual Hours Worked During The Year : 41,000

Cost of Goods Sold :

Adjusted : $695,000

Unadjusted : $688,000

A) 150,000 B) 157,000 C) 164,000 D) 178,000 E) None

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