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:
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.