Xell Corp is a sign company that uses a job order costing system. The firm expects to have $48,000 in indirect costs and $72,000 in direct labor costs. The cost of direct labor is $60 per hour. At the end of the period, overhead was overallocated by $35,000. What was Xells actual manufacturing overhead cost if work completed during the period required 3,800 direct labor hours?

$117,000

$187,000

$345,000

$415,000