At the Beginning of the Year, Wilson Company Estimated the Following

Multiple Choice

At the beginning of the year, Wilson Company estimated the following:
Wilson used normal costing and applies overhead on the basis of direct labor hours.For the month of September, direct labor hours equaled 9,350 and actual overhead equaled $46,750.
Calculate the overhead applied to production in September.

A) $56,100
B) $30,000
C) $46,750
D) $5 per direct labor hour
E) None of these.