Well Coporation manufactures computers. Assume that Well:

-allocates manufacturing overhead based on machine hours

- estimated 10,000 machine hours and $90,000 of manufacturing overhead costs. The predetermined overhead rate is $9.00 per machine hour

-actually used 13,000 machine hours and incurred the following actual costs

Indirect labor	$9,000
Deprecation on plant	46,000
Machinery repair	11,000
Direct labor	72,000
Plant supplies	5,000
Plant utilities	5,000
Advertising	33,000
Sales commissions	23,000

How much manufacturing overhead would Well allocate?

a. $117,000

b. $76,000

c. $90,000

d. $204,000