The Adlake Company Makes and Sells a Single Product and Uses

Multiple Choice

The Adlake Company makes and sells a single product and uses a standard cost system.During October,the company budgeted $300,000 in manufacturing overhead cost at a denominator activity of 20,000 machine hours.At standard,each unit of finished product requires 5 machine hours.The following cost and activity were recorded during October:
$\begin{array}{|l|r|}\hline \text { Total Actual Manufacturing Overhead Cost Incurred } & \$ 294,000 \\\hline \text { Units of Product Completed } & 3,800 \\\hline \text { Actual Machine Hours Worked } & 19,423 \\\hline\end{array}$
What was the amount of overhead cost that the company applied to work in process for October?

A) $279,300.
B) $285,000.
C) $291,330.
D) $294,000.