Use the Information Below to Answer the Following Question(s)

Multiple Choice

Use the information below to answer the following question(s) .
Before the year began, Johnson Manufacturing estimated that manufacturing overhead for the year would be $160,000 and that 12,000 direct labour hours would be worked. Actual results for the year included the following:

-At Johnson Manufacturing the amount of manufacturing overhead allocated for the year based on direct labour hours would have been

A) $160,000.
B) $167,500.
C) $175,000.
D) $200,000.