Mansfield Corporation Estimates Its Manufacturing Overhead Costs to Be $160,000

Multiple Choice

Mansfield Corporation estimates its manufacturing overhead costs to be $160,000 and its direct labor costs to be $320,000 for 2012.The actual manufacturing labor costs were $80,000 for job 1,$120,000 for job 2 and $160,000 for job 3 during 2012.Manufacturing overhead is applied to jobs on the basis of direct labor costs using a predetermined overhead rate.The actual manufacturing overhead cost for the year was $172,000.The amount of overhead assigned to Job 3 during 2012 was:

A) $80,000.
B) $320,000.
C) $160,000.
D) $71,110.