Wunder Builders estimates the following overhead costs for 2013: Equipment depreciation Equipment maintenance Factory management salaries Factory rent Total manufacturing overhead $ 30,000 64,000 150,000 50,000 $294,000 Wunder Builders incurred the following costs for 2013 for job 23: Direct material Direct labor $80,000 $60,000 Wunder applies manufacturing overhead based on direct labor cost. Other jobs incurred $320,000 of direct labor. Wunder Builders budgeted $350,000 in direct labor costs and 20,000 machine hours for 2013. Actual manufacturing overhead for 2013 was $300,000. How much overhead will Wunder Builders apply to job 23? O $50.400 O $168,800 $294.000 O $58,800