Weyers Incorporated makes a single product-a critical part used in commercial airline seats. The company has a standard cost system in which it applies overhead to this product based on the standard machine-hours allowed for the actual output of the period. Data concerning the most recent year appear below: Total budgeted manufacturing overhead $ 258,300 Budgeted production (a) 25,000 units Standard hours per unit (b) 1.40 machine-hours Budgeted hours (a) * (b) 35,000 machine-hours Actual production (a) 27,000 units Standard hours per unit (b) 1.40 machine-hours Standard hours allowed for the actual production (a) (b) 37,800 machine-hours Total actual manufacturing overhead $ 268, 256 The total amount of manufacturing overhead applied is closest to: The total amount of manufacturing overhead applied is closest to: Multiple Choice O $278,964 $268,256 $289,296 $258,700