A manufacturer of industrial equipment has a standard costing system based on standard direct labor-hours (DLHs) as the measure of activity. Data from the company's flexible budget for manufacturing overhead are given below:    Denominator level of activity 8,000DLHsOverhead costs at the denominator activity level:   Variable overhead cost$56,400 Fixed overhead cost$100,800 ?The following data pertain to operations for the most recent period:    Actual hours 7,800DLHsStandard hours allowed for the actual output 7,735DLHsActual total variable manufacturing overhead cost$54,210 Actual total fixed manufacturing overhead cost$100,200 ?The overhead applied to products during the period was closest to:

A. $157,200
B. $153,270
C. $154,410
D. $151,993


Answer: D

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