What is Gells actual manufacturing overhead cost? (Please Show Work)

a. $158,000

b. $83,000

c. $145,000

d. $220,000

Questions 5, 6, 7, and 8 are based on the following information about Gell Corporation's manufacturing of computers. Assume that Gell: allocates manufacturing overhead based on machine hours estimated 12,000 machine hours and $93,000 of manufacturing overhead costs actually used 16,000 machine hours and incurred the following actual costs: Indirect labor Depreciation on plant Machinery repain Direct labor Plant supplies Plant utilities Advertising Sales commissions $11,000 48,000 11,000 75,000 6,000 7,000 35,000 27,000