Well Corporation is a company that manufactures computers. Assume that Well Allocates manufacturing overhead based on machine hours. Budgeted 11 million machine hours and $ 91 million of manufacturing overhead costs. Actually used 14 million machine hours and incurred the following actual costs (in millions):

Indirect labor $ 10

Depreciation on plant 44

Machinery repair 15

Direct labor 76

Plant supplies 3

Plant utilities 9

Advertising 33

Sales commissions 25

What is Well's actual manufacturing overhead cost?

(in millions)

A. $ 157

B. $81

C. $215

D. $114