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

Echher 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 $218,000 and credited for $218,500. The ending balance in the Finished Goods inventory account was $13,000. At the end of the year, manufacturing overhead was overapplied by $36,700.
-If the applied manufacturing overhead was $223,900,the actual manufacturing overhead cost for the year was:

A) $200,700
B) $260,600
C) $200,200
D) $187,200