Carattini Incorporated Makes a Single Product--An Electrical Motor Used in Many

Multiple Choice

Carattini Incorporated makes a single product--an electrical motor used in many long-haul trucks.The company has a standard cost system in which it applies overhead to this product based on the standard labor-hours allowed for the actual output of the period.Data concerning the most recent year appear below:
The total amount of manufacturing overhead applied is closest to:

A) $340,376
B) $342,000
C) $312,900
D) $372,000