Eccles Corporation Uses a Job-Order Costing System and Applies Overhead

Multiple Choice

Eccles Corporation uses a job-order costing system and applies overhead to jobs using a predetermined overhead rate. During the year the company's Finished Goods inventory account was debited for $384,000 and credited for $325,900. The ending balance in the Finished Goods inventory account was $72,100. At the end of the year, manufacturing overhead was underapplied by $5,400.
-If the applied manufacturing overhead was $174,000, the actual manufacturing overhead cost for the year was:

A) $193,400
B) $251,500
C) $179,400
D) $168,600