Tuscany Company estimated the following costs at the beginning of a particular year: Overhead $5,280,000 $880,000 Direct labor cost Tuscany uses normal costing and applies overhead on the basis of direct labor cost. (Direct labor cost equals total direct labor hours worked multiplied by the wage rate.) The direct labor cost was $48,000 for the month of January. Determine the overhead applied for the month of January. a. $240,000 b. $288,000 C. $108,000 d. $82,000